The Zakat, Tax and Customs Authority (ZATCA) has provided the service of refunding Value Added Tax (VAT) to individuals and establishments that natural or legal persons have incurred in the context of implementing public benefit projects.

The Authority clarified that an eligible contributor for a refund is one who sponsors the implementation of public benefit projects, such as building mosques, healthcare centers, educational facilities and other public benefit projects, adhering to the regulations regarding the eligibility of contributors to refund VAT.

Additionally, the authority stated that contributors wishing to benefit from this service should review the eligibility criteria that determine whether they qualify for VAT refund and the tax circular designated for it, as well as reviewing the user guide available on the authority’s website which outlines the steps to register contributors as persons eligible for VAT refunds for public benefit projects.

The Authority highlighted that the most important requirements for refunding VAT is submitting the approval of the relevant authority for the public benefit project and submitting a contract or agreement to implement the project unless the contributor is a legal person implementing the project himself, and the contributor is not able to deduct the VAT he bears on implementing the project as an input tax or recover the tax as a person eligible for a refund such as  real-estate developers or other persons eligible for a refund.

ZATCA has called on those interested to obtain more information at (19993) which operates 24\7 or (@Zatca_Care) on X or via email (info@zatca.gov.sa) or instant chats via the authority’s website.
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