Value Added Tax

In accordance with the Framework Agreement between the Gulf Cooperation Council for the Arab States (GCC), Value Added Tax (VAT) will be implemented in the Kingdom of Saudi Arabia effective January 1, 2018.

All Suppliers who are required to be registered in the VAT System of the General Authority of Zakat & Tax in accordance with the VAT Law and Implementing Regulations must be so registered, and each registered Supplier must report its VAT registration number and supply a copy of its VAT certificate to Saudi Aramco.

All goods and services invoices and credit notes to Saudi Aramco issued by Suppliers who are required to be registered in the VAT System must include such Supplier’s VAT registration number, separately identify VAT amounts due and comply with any other requirements described in the VAT Law and Implementing Regulations. For those Suppliers registered for self-billing with Saudi Aramco, Saudi Aramco will include the relevant VAT amounts and VAT registration number in the invoices generated under Saudi Aramco’s self-billing system. 

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