Saudi Arabia VAT Rate and Customs Duty Changes | Page 10

TRANSITIONAL RULES – INVOICES

Invoice issued before 11 May 2020 ( assumes no contract in place )

• Delivery of supply will take place after 30 June 2020 and before 30 June 2021 - Subject to VAT at 5 %

• If the delivery of the supply is after 30 June 2021 – 15 %

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