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Frequently Asked Questions on VAT

Last updated on 06 April, 2018


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What if a business supplies goods to itself from another GCC country?

Self-supply can occur from outside the KSA if a taxable business is established in two GCC countries. If a self-supply is made from another GCC country to the KSA, it is treated as an import from the non-Saudi branch’s original supplier and is therefore taxable.

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