The General Authority for Zakat and Tax, along with Customs, has launched an interactive guide to modify the tax processing of supplies made by establishments in favor of government entities according to the Government Procurement and Competitions System. This follows the decision of the Authority's Board, which was issued on October 8, 2021, approving amendments to Article 20 of the Executive Regulations for Value Added Tax, specifically concerning the determination of the supply date and the tax due date in certain cases.
The guide clarifies the scope of the tax processing modification and its impact, providing practical and simplified examples to illustrate the difference between the previous and current processing methods. It also defines the government entities involved in the decision and specifies the supplies included in the amendment (new claims / goods and services of any nature).
Additionally, the interactive guide released today includes requirements for issuing tax invoices according to the provisions of the system and regulations, the penalties for non-compliance, and all frequently asked questions regarding the tax processing amendment.
The launch of this interactive guide aims to facilitate business stakeholders who have contracts with government entities. The General Authority for Zakat and Tax has invited all interested parties to review the guide by clicking here, and has encouraged those seeking more information about these adjustments to contact them through the unified call center number (19993), which operates 24/7, or via email at info@zatca.gov.sa, or through the "Ask Zakat and Tax" account on Twitter (@Zatca_Care), or through live chats on the Authority's website (zatca.gov.sa).
