Non-residents carrying on economic activities outside GCC Member Nations are eligible for a refund of the VAT incurred on the supply of goods and services in Saudi Arabia subject to the fulfilment of the following conditions:

• The non-resident business is established in a country with a transaction tax system similar to VAT and is registered for that tax; and
• A reciprocal arrangement as to the VAT refund exists between Saudi Arabia and that other country.

VAT refund applications are required to be submitted within six months from the end of the calendar year in which the VAT was incurred.

Non-residents who are registered for VAT in another GCC Member Nation may submit an application for refund of VAT incurred in Saudi Arabia in accordance with the mechanism agreed between the GCC Member Nations.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Saudi Arabia announced the acceleration of VAT refund payments, with refund requests to be audited later.