Article 19 of the Saudi Value Added Tax Law
المادة 19 من نظام ضريبة القيمة المضافة · الفصل السابع: احتساب الضريبة
The article refers to the Regulations the determination of the date on which tax falls due for supplies not covered by the GCC Agreement.
Official text (Arabic)
This article has not been amended since the law was issued.
تحدد اللائحة تاريخ استحقاق الضريبة بالنسبة إلى التوريدات غير المنصوص عليها في 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 19 explained in plain English
The date the tax falls due is the moment at which the tax becomes payable on a supply.
What does the article provide?
- The article deals only with supplies not covered by the Agreement.
- It follows that for supplies the Agreement does cover, the date on which tax falls due is found in the Agreement itself.
- For all others, the Regulations specify the date on which tax falls due.
What the article does not specify: it sets out no rule for determining the due date, such as tying it to the invoice, the payment or the delivery, and it does not say which supplies are not covered by the Agreement. All of that is left to the Regulations.
Relation to other articles: it is preceded by Article 18 on the rate that applies, and followed by Article 20, which refers to the Regulations the periods for calculating the tax and their conditions and controls, all within the provisions on calculating the tax.
A business should refer to the Agreement and the Regulations to find the correct date for each type of its supplies, or consult a lawyer or adviser specializing in tax.
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 19 of the Saudi Value Added Tax Law
When does VAT fall due on a supply?
This article sets no general rule. It refers to the Regulations the determination of the due date for supplies not covered by the Agreement.
Why does the date of supply matter?
Among other reasons, Article 18 makes the tax due the rate applied on the date of supply.
More articles on Tax Due Date and Calculation
- Article 15
The article sets the value of imported goods under the Unified Customs Law and refers to the Regulations the fair market value conditions and adjusting the value of supplies between related persons.
1- تحدد قيمة السلع المستوردة وفقاً للأحكام المنصوص عليها في نظام (قانون) الجمارك الموحد. 2- تحدد اللائحة الشروط التنافسية اللازمة لتحديد القيمة السوقية العادلة
- Article 18
The article provides that the tax due is at the rate applied on the date of supply, or on the date of import.
تكون نسبة الضريبة المستحقة هي النسبة المطبقة في تاريخ التوريد، أو في تاريخ الاستيراد.
- Article 20
The article refers to the Regulations the periods for calculating value added tax and their conditions and controls.
تحدد اللائحة مدد احتساب الضريبة وشروطه وضوابطه.
- Article 21
The article makes the due date the date of supply where an invoice was issued or consideration paid before the Law took effect or before registration, and imposes no tax on the part of continuous supplies performed before then.
1 - في حال تم إصدار فاتورة أو سداد مقابل السلعة أو الخدمة قبل تاريخ نفاذ النظام أو قبل تاريخ التسجيل، وتم التوريد بعد هذا التاريخ، فإن تاريخ استحقاق الضريبة يكو
- Article 30
The article refers to the Regulations the conditions and controls for imposing the tax on a taxable person's supply of used goods on the basis of the profit margin.
تحدد اللائحة الشروط والضوابط اللازمة لفرض الضريبة على توريد السلع المستعملة من قبل الخاضع للضريبة؛ على أساس هامش الربح.
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.