1Issue 2 | Mary 2026

About this Guideline This Guideline is directed at all natural and legal persons carrying out an economic activity and subject to VAT. The importance of this Guideline lies in providing further clarification regarding Electronic Commerce activities and activities associated with electronic platforms and portals in the Kingdom. 2. Definition of Key Terms Used in this Guideline Electronic Marketplace: An electronic marketplace means an electronic or digital platform, or its equivalent, the primary purpose or one of the primary purposes of which is to enable Suppliers to display their products, whether goods or services, or to provide, make available, or contract for them with Customers benefiting from them (1). Goods: All types of tangible property (physical assets), including water and all forms of energy, including electricity, gas, lighting, heating, cooling, and air conditioning (2). Supply of Services: Any supply transaction that does not constitute a supply of goods (3). Voucher: A voucher is considered a commercial document where there is an obligation to accept it as consideration or part of the consideration for the supply of goods or services, and where the nature of the goods or services to be supplied or the identity of the Supplier is specified in the voucher or in the related documents(4). Face Value Voucher: A voucher issued with a specific monetary value redeemable, as stated on the voucher or in any related document(5). N on-Qualifying Voucher: This term is not defined for VAT purposes; however, it is used in this Guideline to describe any document, instrument, or offer that is commercially described as a “voucher” but does not constitute a voucher as defined above. R esident Person: A person shall be considered resident in a State if they have a place of residence therein(6). Non-resident Person: A person shall be considered non-resident in a State if they do not have a place of residence therein(7). A gent: This term is not defined for VAT purposes. In this Guideline, an agent means any person who represents another person in their legal transactions. A gent Acting on Behalf of the Principal: An agent who acts on behalf of the principal in cases where the agency relationship is disclosed to a third party. In this case, the agent may be referred to as the “disclosed agent.” A gent Acting in Their Own Name: The VAT Law provides specific rules concerning cases in which an agent acts in their own name. This includes situations where the taxable person, acting in their own name, supplies or receives goods or services on behalf of another person; for purposes of (1) Article 47 of the Implementing Regulations of the VAT Law (2) Article 1, Definitions, Unified Agreement for VAT (3) Article 7, Definitions, Unified Agreement for VAT (4) Article 19 3, Issuance or Supply of Vouchers, Implementing Regulations of the VAT (5) Article 19 4, Issuance or Supply of Vouchers, Implementing Regulations of the VAT (6) Article 1, Definitions, Unified Agreement for VAT (7) Article 1, Definitions, Unified Agreement for VAT