​ZATCA provides, via its website, a guideline for applying Value-Added Tax (VAT) to the contracting sector, including a detailed explanation and extensive information helping in enhancing taxpayers' compliance in the sector.

This Guideline includes a detailed information for the purposes of applying VAT to the contracting sector, including construction services and services associated with taxable real estates, in addition to providing a complete explanation on tax due date for the establishments contracting with the government agencies, the date of issuance of tax invoice, and other information related to the sector.

The Guideline is important as it provides more clarification to the taxpayers and helps them to understand VAT application regarding construction services and contracting sector in the Kingdom.

This Guideline comes as per ZATCA keenness to increase and enhance taxpayers awareness and provide them with information to understand tax liabilities and facilitate tax compliance. For this purpose, ZATCA has issued a lot of guidelines, more than 100 guidelines, that are available on its website. All of them contain a wide range of awareness-raising information in a simplified way.

ZATCA invites all interested parties in viewing the page of guidelines through visiting its website by clicking here and if there is any inquiry, please contact ZATCA via the 24/7 unified call center number (19993), email (info@zatca.gov.sa), “Ask ZATCA account" on twitter  (@Zatca_Care ), or instant messages on its website (zatca.gov.sa). ​

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