The KSA Tax Authority (ZATCA) published the VAT guideline for e-commerce in KSA.
More about the Guideline:
The guideline is addressed to all natural and legal persons who carry on an economic activity and who are subject to VAT. The purpose of the guideline is to provide more clarifications regarding to E-commerce and online portals and platforms activities in KSA. The guideline represents ZATCA›s view on the application of the unified VAT agreement, the VAT law and the VAT implementing regulation regarding to e-commerce activities as of the date of the guideline. The guide amounts to a guideline and does not include or purport to include all the relevant provisions for e-commerce in the unified VAT agreement, the VAT law or the VAT implementing regulation. It is not binding on ZATCA or any taxpayer in respect of any transaction carried out and it cannot be relied upon in any way. For further advices on a specific transaction, you may apply for a ruling or visit the official website of the authority zatca.gov.sa which contains a wide range of tools and information that has been established as a reference to support persons subject to VAT, as well as visual guidance materials, and all relevant information and FAQ.
The Guideline can be downloaded here: