Article 13 of the Saudi Value Added Tax Law
المادة 13 من نظام ضريبة القيمة المضافة · الفصل الرابع: مكان التوريد
The article refers to the Regulations the conditions and controls for determining the place of supply of goods and services, in accordance with the GCC Agreement.
Official text (Arabic)
This article has not been amended since the law was issued.
تحدد اللائحة الشروط والضوابط اللازمة لتعيين مكان توريد السلع والخدمات، وفقاً لأحكام الاتفاقية.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 13 explained in plain English
Determining the place of supply is a basic question in value added tax, because it decides in which country a supply is treated as having taken place. This matters particularly in transactions where the supplier or the customer is outside the Kingdom.
What does the article provide?
- It leaves it to the Regulations to set the conditions and controls needed to determine the place of supply of goods and services.
- It requires that this be done in accordance with the provisions of the Unified GCC Agreement for Value Added Tax.
The article does not set out the place-of-supply rules itself, and it does not say when a supply of goods or services is treated as taking place in the Kingdom. These rules are therefore found in the Agreement and the Regulations together.
Relation to other articles: it is followed by Article 14, which allows the Regulations to set the conditions and provisions on determining a person's place of residence, and both articles fall within the chapter on the place of supply. Article 1 also defines the "Kingdom" as the territory of the Kingdom of Saudi Arabia, including the areas beyond the territorial waters over which it exercises sovereign rights and jurisdiction.
Anyone who provides services or sells goods to customers in other countries, or receives them from suppliers abroad, needs to know the place-of-supply rules in the Agreement and the Regulations. For cross-border transactions, it is advisable to consult a lawyer specializing in tax or international trade.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 13 of the Saudi Value Added Tax Law
How is the place of supply of goods and services determined?
The article refers to the Regulations to set the conditions and controls needed to determine the place of supply, in accordance with the GCC Agreement.
Why does the place of supply matter?
Because it shows whether the supply is treated as taking place in the Kingdom. The detailed rules are in the Agreement and the Regulations.
More articles on Exempt and Zero-Rated Supplies
- Article 2Amended by A/638
The article imposes value added tax on the import and supply of goods and services at a basic rate of 15%, unless an exemption or zero rate applies.
1- دون إخلال بما ورد في الفقرة (2) من هذه المادة، تفرض الضريبة على استيراد وتوريد السلع والخدمات، وفقاً للأحكام المنصوص عليها في الاتفاقية والنظام واللائحة. 2-
- Article 6
The article refers to the Regulations to set the conditions and controls for applying the deemed supply provisions in the GCC Agreement.
تحدد اللائحة الشروط والضوابط اللازمة لتطبيق الأحكام ذات الصلة بالتوريد المفترض التي تنص عليها الاتفاقية.
- Article 7
The article refers to the Regulations to set the conditions and controls for a taxable person transferring goods from its assets between the Kingdom and any member state.
تحدد اللائحة الشروط والضوابط المتعلقة بنقل الخاضع للضريبة سلعاً تشكل جزءاً من أصوله من المملكة إلى أي دولة عضو أو العكس.
- Article 8
The article refers to the Regulations to identify the transactions in which the supply of goods and services is outside the scope of value added tax.
تحدد اللائحة المعاملات التي يكون فيها توريد السلع والخدمات خارج نطاق الضريبة.
- Article 9
The article treats a taxable person who supplies or receives goods or services in its own name on behalf of another as if it had supplied or received them for itself.
في حال قيام الخاضع للضريبة ـ باسمه الخاص ـ بتوريد أو تلقي سلع أو خدمات نيابةً عن شخص آخر، فإنه يعامل - لأغراض تطبيق النظام واللائحة - باعتباره قد قام بتوريد أو
- Article 10
The article refers to the Regulations to identify exempt supplies and zero-rated supplies, and the conditions and controls for them.
تحدد اللائحة التوريدات المعفاة من الضريبة، والتوريدات الخاضعة للضريبة بنسبة الصفر في المائة، والشروط والضوابط اللازمة لذلك.
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.