On 12 November 2021, ZATCA, approved the proposed amendments to the provisions of Articles (53, 54, and 66) of the VAT Implementing Regulations. The final version of the amendments has been published in the Official Gazette and will enter into force along with the start of the mandatory e-invoicing in KSA on 4 December 2021.

The main goal of the amendments is to make the VAT executive regul…