Riyadh September 26, 2022:

ZATCA releases VAT Guidelines for Electronic Contracts. The guideline is addressed to all natural and legal persons who carry on economic activity and who are subject to VAT. The purpose of this guideline is to provide more clarifications regarding VAT consequences on electronic contracts entered into between a supplier and a customer. View the Guide in Arabic.

For further advice on specific transaction, you can approach the Authority on its website which contains a host of tools and visual guidance materials.