Share with your friends

Saudi Arabia: VAT compliance measures

Saudi Arabia: VAT compliance measures

Taxpayers filing their first value added tax (VAT) returns for 2019 can look to the lessons learned with respect to filing the VAT returns for the month of December 2018.


Related content

VAT compliance for 2019 requires taxpayers to consider certain legislative and regulatory provisions effective in 2019 such as:

  • Lapse of the transitional provision for zero-rating domestic supplies
  • Claims for input VAT deductions for payments to vendors (made within 12 months from the date of the supply)
  • Reduction in the amount of the registration threshold turnover
  • Change to the ratio for proportionate input tax deductions
  • Post-implementation assurance by the tax authority

Read a 2019 report [PDF 107 KB] prepared by the KPMG member firm in Saudi Arabia

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today