1Issue 2 | Mary 2026

Supply Date The actual date of supply of goods shall be: • In cases of supply of goods without transport or dispatch: the date on which the goods are placed at the disposal of the Customer. • In cases of supply of goods with transport or dispatch: the date on which the transport or dispatch of the goods commences. In general, the date of VAT liability is the Date of Supply of the goods or services. However, if a pre-invoice is issued or payment for the supply is made in advance, VAT becomes due on the actual payment date or the invoice date, whichever is earlier(23). Accordingly, the Supplier must declare VAT in the tax period in which the supply date falls. Similarly, the Customer may reclaim Input Tax (as applicable) in the tax period in which the supply date falls. 4.2.3 Value Added Tax Imposition The Resident Supplier is, in all cases, obligated to apply VAT to the Customer and include its amount in the tax invoice issued to the Customer(24). Please note that invoicing requirements have been discussed in the VAT Invoicing and Record-Keeping Guide. If it is agreed that the sale price does not include VAT, then VAT at a rate of 15% must be added to the agreed price. Final prices announced to end consumers on websites, electronic platforms, social media stores, or applications must include VAT. VAT shall be calculated on the basis of 15/115 of the total price inclusive of tax announced to the end consumer. It is possible that the non-resident Supplier is also the seller of goods fulfilled from within the Kingdom (for example, the non-resident Supplier holds stock in a warehouse owned by a third party located in the Kingdom). In this case, the VAT imposition mechanism will depend on whether the Customer is registered for VAT purposes in the Kingdom or not: • If the supply is made to a Customer who is an individual or entity not required to register for VAT purposes, the non-resident Supplier must register and apply VAT in the invoices as if they were a Resident Supplier. (23) Article 23, Tax Due Date for the Supply of Goods and Services, Unified VAT Agreement (24) Article 25 2, Tax Rate, Unified VAT Agreement • If the supply is made to a Customer registered for VAT purposes, the Customer must self- account for VAT using the Reverse Charge Mechanism(25); therefore, the non-resident Supplier is not allowed to declare VAT on the sales or include VAT in the invoice issued to the Customer.