The following documents would need to be submitted as part of a VAT refund for Saudi Arabia: all invoices for which a refund is claimed, along with proof of payment of these invoices, a completed claim form, refund letter, description of nature of purchases and documents for your appointed agent (if applicable – e.g., if you have appointed VAT IT as your agent).

Generally an entity will be able to submit a VAT refund in Saudi Arabia on the claimable expense types if the entity is not established in Saudi Arabia or another GCC country, does not have a VAT registration in Saudi Arabia and does not make taxable supplies that would be subject to VAT in Saudi Arabia. A business would need to register as an Eligible Person before a VAT refund in Saudi Arabia can be submitted. VAT IT will be able to assist with submitting your VAT refund in Saudi Arabia.

No, unlike many other countries there is only the standard Saudi Arabia VAT rate of 15% and Saudi Arabia does not have reduced VAT rates. As such, expenses which would be subject to a VAT refund in Saudi Arabia would only be subject to the standard Saudi Arabia VAT rate.

VAT refunds in Saudi Arabia are submitted through on online portal, after the claimant has been registered as an Eligible Person with the Saudi Arabia VAT Authority. All required documents are submitted through the online portal to the Saudi Arabia VAT Authority. VAT IT will be able to assist with submitting your VAT refund in Saudi Arabia.

VAT refunds in Saudi Arabia must be submitted by 30 June of the year following the calendar year in which the VAT in Saudi Arabia has been incurred. Only a single (annual) claim is allowed to be submitted.

Generally, VAT on the following expenses can be claimed for in a VAT refund in Saudi Arabia: Accommodation, admission to fairs and exhibitions and other general business expenses (e.g., office expenses, marketing costs etc).