Reverse Charge KSA
The mechanism under the VAT Implementing Regulations by which a Saudi-registered buyer, not the non-resident supplier, accounts for 15% VAT on imported services and specified cross-border supplies.
The mechanism under the VAT Implementing Regulations by which a Saudi-registered buyer, not the non-resident supplier, accounts for 15% VAT on imported services and specified cross-border supplies. The buyer declares output and input VAT in the same return, so the net effect is nil where full recovery applies. Reverse-charge supplies must be flagged on the e-invoice with the appropriate tax category code.
Related terms
Browse all →Designated Zone UAE VAT
VAT ComplianceA fenced free zone listed in Cabinet Decision No. 59 of 2017 (such as JAFZA or KIZAD) that is treated as outside the UAE for VAT on goods, subject to customs control and the zone’s conditions.
Oman VAT Return Filing
VAT ComplianceThe periodic declaration of output and input VAT a registered person submits to the OTA through the Tax Portal, quarterly for most taxpayers, with return and payment due within 30 days of the period end.
Reverse Charge Oman
VAT ComplianceThe mechanism in the Oman VAT Law under which a VAT-registered recipient, rather than a non-resident supplier, accounts for 5% VAT on imported services and goods not taxed at customs.
Reverse Charge UAE
VAT ComplianceA mechanism under Article 48 of the VAT Decree-Law that shifts the obligation to account for VAT from the supplier to a VAT-registered recipient.
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