Non-resident businesses in Saudi Arabia must submit VAT refund applications by June 30, 2026, meeting specific eligibility criteria and following ZATCA’s guidelines.
Saudi Arabia: VAT Refund Claims for Non-Resident Businesses Deadline
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Author: Ema Stamenković
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Content accuracy validation date:
22.06.2026
Content accuracy validation time:
08:14h
Non-resident businesses that incurred VAT in Saudi Arabia (KSA) during 2025 must review their eligibility and submit refund applications to ZATCA by June 30, 2026.
To qualify, the non-resident must:
- Have no local establishment in KSA
- Be registered for VAT or a similar transaction tax in their home country
- Be established in a jurisdiction that offers reciprocal VAT refunds to GCC entities
Only input VAT on qualifying business expenses from the 2025 calendar year is recoverable. Ineligible expenses include VAT on entertainment, non-business use, or other restricted costs. Appointment of a fiscal representative is mandatory.
Applications must be filed via ZATCA’s electronic portal and include valid tax invoices, proof of payment, and supporting documentation (e.g., proof of reciprocity, home country commercial registration, and tax registration records). Failure to provide any additional information requested by ZATCA within the given timeframe may result in rejection of the claim.
Common practical challenges include eligibility assessment, invoice compliance, proof of payment, and readiness of supporting documents.
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