1Issue 3 | May 2026

Tax Point for Supplies In most cases, VAT is due on the earliest of the following dates, referred to as the tax point: y The date of supply of goods or services; y The date of issue of the tax invoice; or y The date the consideration is received, in whole or in part, up to the amount received(20). (19)  Article 45(1), Implementing Regulations (20)  Article 23(1), Unified VAT Agreement These rules are applied to most one-off supplies of goods or services, such as retail sales. ZATCA considers a supply of goods or services generally to occur where the Supplier provides goods or services on a non-continuous basis, and the Customer immediately acquires the rights to use the goods or services. The date of supply for goods and services provided as a “one-off” supply is as follows: y Where goods are supplied without transportation or shipment: the date on which the goods are placed at the Customer’s disposal. y Where goods are supplied with transportation or shipment: the date on which the transportation or shipment of the goods commences. y Where goods are installed or assembled: the date on which the installation or assembly is completed. y Where services are supplied: the date on which the performance of the service is completed(21). Separate rules apply to determine the tax point for goods and services supplied on a continuous basis. For continuous supplies (supplies of a successive nature) where consideration is payable by installments, the supply occurs on the earlier of the due date of the installment or the date of actual payment. Continuous supplies of services for which payments are not due in fixed installments are treated as taking place on the date of issuance of the tax invoice or the date of payment in respect of those goods or services, to the extent of the amount received or invoiced. For further details regarding this concept, please refer to the Guideline on Transitional Provisions. (21)  Article 23(2), Unified VAT Agreement