Saudi Arabia VAT Rate and Customs Duty Changes | Page 5

TRANSITIONAL RULES

Special rules for :

1 . Contracts signed before 11 May 2020 with

� Governmental bodies ; and

� VAT registered businesses that can reclaim VAT in full on the contract services

2 . Invoices issued before 11 May 2020

In both cases , 5 % rate applies until 30 June 2021

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