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Time of supply – tax points (Saudi Arabia)


43 Saudi Arabia

Time of supply – tax points (Saudi Arabia)

In general, VAT becomes due on the earliest of:

  1. Ìý

    •ÌýÌýÌýÌý the date of supply of the goods or services;

  2. Ìý

    •ÌýÌýÌýÌý the date a tax invoice is issued for the supply; or

  3. Ìý

    •ÌýÌýÌýÌý the date of partial or full receipt of payment for the supply (to the extent of the amount received).

For advance or prepayments, the tax point is the earlier

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