Non-Residents Supply of Real Estate
Suppliers who are not residents of the KSA cannot charge VAT for real estate service provided in the KSA. It is the duty of the receiver of these supplies to account for VAT under the reverse charge mechanism.
For example, if Company A, based in Kuwait, charges Company B for designing the interiors of a building in Saudi, then the company in Saudi, i.e. Company B must account for VAT applicable under the reverse charge mechanism.