The Zakat, Tax, and Customs Authority (ZATCA) has published a VAT Guideline including clarifications considering amendments to the Value Added Tax (VAT) Executive Regulations. The guide is only available in Arabic, although an English-language version is expected in the future. Some of the key points of the guide concern tax groups, including new conditions for tax group registration: Each member must be resident in Saudi Arabia and be eligible for VAT registration according to the regulations, which includes that all members must have an established entity or a fixed place of business within Saudi Arabia and all members must meet...