Zakat, Tax and Customs Authority (ZATCA) had launched an interactive Guide for amending the tax treatment of supplies made by establishments to a government agency in accordance with the Government Tenders and Procurement Law after ZATCA's Board issued a decision on October 8, 2021 G, approving the amendment of Article (20) of the Implementing Regulations of the VAT Law pertaining to the supply and VAT due dates in specific circumstances.

The Guide explains the scope and impact of the tax treatment amendment with simplified illustrative examples to clarify the difference between the previous and current treatments, as well as sets out definition of the government agencies covered by the Decision, and besides, identifies the supplies included in the amendment (new claims/ various types of goods and services).

Furthermore, the Guide sets out the requirements for issuing tax invoices in accordance with the Law and Regulations, fines imposed in case of non-compliance as well as all FAQs about the tax treatment amendment decision.

The launch of the Guide for amending the tax treatment of supplies made to a government agency in accordance with the Government Tenders and Procurement Law is a part of ZATCA's efforts to support business sector taxpayers contracting with government agencies.

ZATCA urges concerned persons to view the Guide by clicking here, and also calls on those seeking for further information in respect of the amendments to get in touch through the 24/7 call center hotline (19993), via e-mail (info@zatca.gov.sa), Customer Care Twitter account (@Zatca_Care) or by the instant messages on ZATCA's website (zatca.gov.sa).

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