Law & Regulation
VAT Implementing Regulations
Implements the Value Added Tax Law's registration, invoicing and recovery detail. Current, as amended; amendments may carry separate effective dates.
Legal Framework Position
- TaxImplementing Instrument
Primary / Parent Instrument
Instrument Overview
- Official Citation
- ZATCA Board approval 4/12/1438H, as amended
- Instrument Type
- Regulation
- Source Language
- Arabic
- Last Verified
- 6 September 2026