Imports and Exports (中英文)

June 30,2020 11:05
1 Imports and Exports Guideline 1st
Imports and
Exports Guideline
Version 1
Latest documentJULY 2020

update
Change of VAT rate
to 15% as of July 1, 2020
增值税率的变化
从 2020 年 7 月 1 日起改为 15%
Upon the introduction of VAT in January 2018, the KSA applied a basic VAT rate
of 5% to Taxable Supplies and Imports made in the Kingdom. The basic VAT rate
was revised to 15% with effect from 1 July 2020 (the "Revised VAT Rate").
2018 年 1 月引入增值税后，沙特对沙特王国的应税用品和进口产品适用 5%的基本

增值税率。自 2020 年 7 月 1 日起，基本增值税率被修订为 15%（"修订的增值税
率"）。
Transitional rules have been introduced to clarify the VAT rate to be applied to
long-term contracts for continuous supplies which span 1 July 2020, and for
certain supplies where invoices are issued or contracts are concluded prior to 11
May 2020. These rules, and further detail surrounding the change to the VAT rate
-including guidance in respect of specific types of supply- are detailed in a
separate guideline on the Revised VAT Rate.
过渡性规则已被引入，以澄清适用于跨越 2020 年 7 月 1 日的连续供应的长期合同
的增值税率，以及 2020 年 5 月 11 日之前开具发票或签订合同的某些供应。这些规
则以及围绕增值税税率变化的进一步细节--包括对特定类型供应的指导--在关于修订
的增值税税率的单独指南中详细说明。
This Guideline was originally issued before the VAT rate was revised to 15%, and its
content is based on the 5% rate in force at the time of its issue. Any references to
the 5% VAT rate in this Guideline should be interpreted as 15% where applied to
any Supplies or Imports made on or after 1 July 2020 and in accordance with the
transitional rules. Monetary examples or calculations in this Guideline which include
a 5% VAT rate should also be interpreted as if the 15% rate applied for all Supplies or
Imports made on or after 1 July 2020 and in accordance with the transitional rules.
本指南最初是在增值税税率修订为 15%之前发布的，其内容以发布时的 5%税率为基
础。本指南中提到的 5%的增值税税率应解释为 15%，适用于 2020 年 7 月 1 日或之后
的任何用品或进口，并符合过渡性规则。本指南中包含 5%增值税税率的货币例子或计
算方法也应被解释为适用于 2020 年 7 月 1 日或之后的所有用品或进口品，并符合过渡
性规则。
Contents 目录
1. Introduction 引言 4
1.1. Implementing a Value Added Tax (VAT) system in the Kingdom of Saudi Arabia (KSA)
在沙特阿拉伯王国（KSA）实施增值税（VAT）制度 4
1.2. General Authority of Zakat & Tax (“GAZT”)
天课与税收总局（"GAZT"） 4
1.3. What is Value Added Tax?
什么是增值税？ 4
1.4. This Guideline
本指南 4
2. Definitions of the main terms used

所用主要术语的定义 6
3. Economic Activity and Registration

经济活动与登记 9
3.1. Who carries out an Economic Activity?
谁在从事经济活动？ 9
3.2. Mandatory registration
强制性登记 9
3.3. Optional VAT registration
可选择的增值税登记 10
4. Imports of Goods
货物进口 11
4.1. Charging of VAT on imports
对进口货物征收增值税 11
4.2. Import procedure
进口程序 12
4.3. Collection of VAT on import
进口增值税征收 12
4.4. Valuation of imports
进口估价 12
4.5.1.Application of VAT on charges collected by Customs
对海关收取的费用适用增值税 13
4.5.2.Valuation of re-imported goods
再进口货物的估价 13
4.5. Amendment of customs declarations
报关单的修改 13
5. Imports of Goods – Special Cases

货物进口--特殊情况 14
5.1. Exempt imports
免税进口 14
5.2. Customs duty suspension and temporary admission
暂停征收关税和临时入境 15
5.3. Payment of VAT on import through the VAT return
通过增值税申报缴纳进口的增值税
15
5.4. Imports of goods for installation or construction
用于安装或建筑的进口货物 16
5.5. Imports of Goods by non-taxable persons
非纳税人员的进口货物 17
5.5.1.Deemed import by non-taxable persons from GCC states
非纳税人员从海合会的视同进口 17
6. Import of services
服务的进口 18
6.1. Receipt of services from a non-resident supplier
接受非居民供应商的服务 18
6.2. Place of supply of services
服务的供应地 19
6.3. Reverse charge mechanism
反向收费机制 20
6.4. Receipt of services by non-taxable persons
非纳税人接受服务 20
7. Exports of Goods
货物的出口 21
7.1. Zero-rating of exports
出口的零税率 21
7.2. Direct exports
直接出口 21
7.3. Indirect exports
间接出口 22
7.4. Documentation to evidence export
证明出口的文件 23
7.5. Supplies made after export clearance
出口清关后的供货 24
7.6. Export of goods without sale

非销售货物的出口 25
7.7. Special cases
特殊情况 25
7.7.1.Supplies under customs suspension
海关暂停供应 25
7.7.2.Re-exports of goods imported for processing
为加工而进口的货物的再出口 25
8. Export of Services
服务的出口 26
服务的供应地 26
8.1.1.Supplies made to a taxable customer
向纳税客户提供的用品 26
8.1.2.Exceptions for special cases
特殊情况下的例外 27
8.2. Zero-rating services provided to non-GCC residents
向非海合会居民提供的零税率服务 27
8.3. Further Examples
其他案例 29
9. Transitional provisions
过渡性条款 31
9.1. Import of goods from GCC states
从海合会进口货物 31
9.2. Export of Goods to GCC countries
向海合会出口货物 32
9.3. Services received from other GCC states
从海湾合作委员会其他国家获得的服务 33
9.4. Services provided to other GCC states
向海湾合作委员会其他国家提供的服务 33
10. Input VAT Deduction

进项税额的扣除 34
10.1. General Provisions
一般规定 34
10.2. Proportional deduction relating to input VAT
与进项增值税有关的比例扣减 34
10.3. Deduction of VAT on imports
进口增值税的扣减 35
10.4. Deduction of VAT paid under reverse charge mechanism
扣除根据反向收费机制支付的增值税 35
10.5. Deduction relating to zero-rated exports
与零税率出口有关的扣减 36
11. Obligations of the taxable person

应税人的义务 37
11.1. Issuing invoices
开具发票 37
11.2. Filing VAT Returns
提交增值税申报表 37
11.3. Keeping records
保存记录 38
11.4. Certificate of registration within the VAT system
11.5. 增值税系统内的登记证书 38
11.6. Correcting past errors
纠正过去的错误
38
12. Penalties 处罚 39
13. Applying for the issue of rulings (interpretative decisions) 申请发布裁决（解释性决定） 40
14. Contacting us 与我们联系 40
15. Frequently asked questions 常见的问题 41

1. Introduction
引言
1.1. Implementing a Value Added Tax (VAT) system in the
Kingdom of Saudi Arabia (KSA)
在沙特阿拉伯王国（KSA）实施增值税（VAT）制度
The Unified VAT Agreement for the Cooperation Council for the Unified Arab States of the
Gulf (the “VAT Agreement”) was approved by KSA by a Royal Decree No. M/51, dated 31438/5/
H. Pursuant to the provisions of the Unified VAT Agreement , the Kingdom of Saudi Arabia
issued the VAT Law under Royal Decree No. M/113 dated 21438/11/ H («the VAT Law») and its
corresponding Implementing Regulations were subsequently issued by the Board of Directors
of the General Authority of Zakat and Tax (“GAZT”) by Resolution No. 3839 dated 141438/12/ H
(«the Implementing Regulations»).
海湾地区统一阿拉伯国家合作委员会统一增值税协议（ "增值税协议"）由沙特阿拉伯王国第 M/51 号皇
家法令批准，日期为 31438/5/H 。根据统一增值税协议的规定，沙特阿拉伯王国根据日期为
21438/11/H 的 M/113 号皇家法令（"增值税法"）颁布了增值税法，其相应的实施细则随后由天课和税
务总局（"GAZT"）董事会根据日期为 141438/12/H 的第 3839 号决议（"实施细则"）颁布。
1.2. General Authority of Zakat & Tax (“GAZT”)

天课与税收总局（"GAZT"）
GAZT, also referred to as “the Authority” herein, is the authority in charge for the implementation
and the administration of VAT in KSA. In addition to the registration and deregistration of taxable
persons for VAT, the administration of VAT return filing and VAT refunds, and undertaking
audits and field visits; GAZT also has the power to levy penalties for non-compliance with VAT
regulati ons.
GAZT，在此也被称为 "当局"，是负责在 KSA 实施和管理增值税的机构。除了对增值税纳税人
进行登记和取消登记，管理增值税申报和增值税退税，以及进行审计和实地考察外，GAZT 还
有权对不遵守增值税法规的行为进行处罚。
1.3. What is Value Added Tax?

什么是增值税？
Value Added Tax (“VAT”) is an indirect tax which is imposed on the importation and supply of
goods and services at the production and distribution stages, with certain exceptions. VAT is
imposed in more than 160 countries around the world.
增值税（"VAT"）是一种间接税，在生产和销售阶段对商品和服务的进口和供应征收，但有一些例
外。世界上有 160 多个国家都征收增值税。
VAT is a tax on consumption that is paid and collected at every stage of the supply chain, starting
from when a manufacturer purchases raw materials until a retailer sells the end-product to a
consumer. Unlike other taxes, persons subject to VAT will both:
增值税是一种消费税，在供应链的每个阶段都要支付和征收，从制造商购买原材料开始，直到零售商
将最终产品卖给消费者为止。与其他税种不同，缴纳增值税的人将同时：
Collect VAT from their customers equal to a specified percentage of each eligible sale; and
向其客户收取相当于每笔合格销售的特定百分比的增值税；以及
Pay VAT to their suppliers equal to a specified percentage of each eligible purchase.
向其供应商支付相当于每次合格采购的特定百分比的增值税。
When taxable persons sell a good or provide a service, a 5% VAT charge – assuming a standard
case – is assessed and added to the sales price. The taxable persons will account for that 5% that
they have collected from all eligible sales separately from its revenue in order to later remit a
portion of it to the Authority. The VAT taxable persons collect on their sales is called Output VAT.
当纳税人销售商品或提供服务时，5%的增值税费用--假设是标准案例--被评估并加到销售价格中。纳税
人将把他们从所有符合条件的销售中收取的这 5%的费用从其收入中分离出来，以便以后将其中的一部
分汇给管理局。纳税人从其销售中收取的增值税被称为销项增值税。
That same will apply to purchase transactions by persons subject to VAT, in that VAT will be
added at the rate of 5% to purchases of goods or services from other taxable persons (on the
assumption that the basic rate applies to those supplies). The VAT a business pays to its suppliers
is called Input VAT.
这同样适用于增值税纳税人的购买交易，即从其他纳税人处购买货物或服务时，将按 5%的税率加收增
值税（假设基本税率适用于这些供应）。企业向其供应商支付的增值税被称为进项增值税。
Further general information about VAT can be found in the KSA VAT Manual or at vat.gov.sa
有关增值税的更多一般信息可在《KSA 增值税手册》或 vat.gov.sa 上找到。
1.4. This Guideline

本指南
This guideline is addressed to all natural persons and legal persons practicing economic activities
and subject to Tax. The purpose of this guideline is to provide further clarifications regarding
imports of goods and services to the KSA, and exports of goods and services from the KSA.
本指南适用于所有从事经济活动并需纳税的自然人和法人。本指南的目的是进一步澄清向沙特进
口货物和服务，以及从沙特出口货物和服务的问题
This guideline represents GAZT’s views on the application and fair treatment with respect to the
Unified VAT Agreement, the VAT Law and the Implementing Regulations with respect to imports
and exports as of the date of this guideline. This guide amounts to a guideline, and does not
include, or purport to include, all the relevant provisions in relation to imports or exports from
those laws. It is not binding on GAZT or on any taxpayer in respect of any transaction carried out
and it cannot be relied upon in any way.
本指南代表了 GAZT 对统一增值税协议、增值税法和实施细则在本指南发布之日的进出口方面的应用和
公平待遇的看法。本指南只是一个指南，并不包括或意图包括包括或意图包括这些法律中与进出口有
关的所有相关规定。它对 GAZT 或任何纳税人进行的任何交易没有约束力，不能以任何方式依赖它。
For further advice on specific transactions you may apply for a ruling, or visit the official VAT
website at (vat.gov.sa), which contains a wide range of tools and information that has been
established as a reference to support persons subject to VAT, as well as visual guidance materials,
all relevant information, and FAQs.
关于具体交易的进一步建议，您可以申请裁决，或访问增值税官方网站（vat.gov.sa），该网站包含一
系列工具和信息，已被建立为支持增值税纳税人的参考，以及视觉指导材料、所有相关信息和常见问
题。
2. Definitions of the main terms used

所用主要术语的定义
Customs Department – is the Department responsible for the administration and control of all
imports of goods to the KSA, and export of goods from the KSA(1).
海关部门--是负责管理和控制所有进口到沙特的货物和从沙特出口的货物的部门。
It operates under the name Saudi Customs, which is the term used in this guideline.
它以沙特海关的名义运作，这是本指南中使用的术语。
Common Customs Law – the Common Customs Law of the GCC States, which is approved by
Saudi Customs(2).
《普通海关法》--海合会国家的共同海关法，由沙特海关批准
The Implementing Rules to the Common Customs Law are published by Saudi Customs as the
“Customs Procedures Manual”.
沙特海关以"海关程序手册”的形式公布了《普通海关法》的实施细则
Goods is a defined term for VAT purposes as: 货物是一个用于增值税的定义术语：
“All types of material property (material assets), including water and all forms of energy including
electricity, gas, lighting, heating, cooling and air conditioning.(3)”
所有类型的物质财产（物质资产），包括水和所有形式的能源，包括电力、天然气、照明、供
暖、制冷和空调。
Import of Goods is defined for VAT purposes as “The entry of Goods into any Member State from
outside the GCC Territory in accordance with the provisions of the Common Customs Law”(4).
During the transitional period, the receipt of Goods into the Kingdom from another Member
State by a Taxable Person will be treated as an import of goods to the KSA (5). These transitional
measures are discussed in further detail in section 9 of this guide. Any movement of goods to the
KSA during this transitional period will be considered an Import of Goods for the purposes of this
guideline. 就增值税而言，货物进口被定义为 "根据《普通海关法》的规定，从海湾合作委员会
领土以外进入任何成员国的货物 "。在过渡期内，纳税人从另一成员国接收货物进入沙特王国，
将被视为向沙特王国进口货物。这些过渡性措施将在本指南的第 9 节中进一步详细讨论。在此过
渡期内，任何进入 KSA 的货物都将被视为本指南中的货物进口。
Importer is defined for VAT purposes as the person liable for paying VAT on the Import of Goods,
pursuant to the Common Customs Law” (6). The Common Customs Law defines Importer to mean
“the natural or legal person importing the goods”(7).
就增值税而言，根据《普通海关法》进口商被定义为，有责任支付货物进口增值税的人 "(6)。《普通海
关法》将进口商定义为 "进口货物的自然人或法人"(7)。
Customs declaration is defined in the Common Customs Law as:
报关单在《普通海关法》中被定义为：
“the goods declaration or the declaration submitted by the importer or his representative describing the elements
identifying the declared goods and quantity thereof in details according to the provisions of this regulation.(8)”
"货物申报或进口商或其代表提交的申报，根据本条例的规定，详细描述识别申报货物及其数量的要素（8）。"
A Consignor is not a defined term for VAT purposes, but is a commercial term to describe the
supplier, or other person responsible for transporting goods to a customer or consignee.
A Consignee is not a defined term for VAT purposes, but is a commercial term to describe the
recipient to whom goods are physically delivered by a supplier or consignor.
就增值税而言，发货人不是一个定义的术语，而是一个商业术语，用来描述供应商，或其他
负责将货物运输给客户或收货人的人。
The Import of Services is not a defined term for VAT purposes (the term “Import” in GCC and KSA
law is used solely in connection with an Import of Goods). It is used in this guideline to refer to
supplies of services which are received by a person in the KSA, where the place of supply of those
services is the KSA, but where the supplier is a non-resident.
就增值税而言，服务的进口不是一个定义的术语（在 GCC 和 KSA 的法律中，"进口 "一词仅用于货物的
进口）。在本指南中，它指的是一个人在 KSA 接受的服务供应，这些服务的供应地是 KSA，但供应商
是一个非居民。
(1) Refer also to Saudi Customs’ website at https://www.customs.gov.sa/en

(2) Refer to Saudi Customs website
(3) Article 1, Definitions, Unified VAT Agreement
(5) Article 79(7), Transitional provisions, Implementing Regulations
(6) Article 42, Person Obligated to Pay Tax in respect of Import, Unified VAT Agreement
(7) Article 2(29), Common Customs Law
(8) Article 2(34), Common Customs Law
Export of Goods is a defined term for VAT purposes as:货物出口是用于增值税目的的定义术语：

“Supply of Goods from any Member State to the outside of the GCC Territory in accordance
with the provisions of the Common Customs Law.(9)”
"根据《普通海关法》的规定，从任何成员国向海湾合作委员会领土外供应货物(9)。"
The export of goods therefore must involve a supply of those goods. A movement of a person’s
own goods outside of the GCC Territory is not a supply for VAT purposes, other than in the case
of a Nominal Supply.
因此，货物的出口必须涉及这些货物的供应。一个人将自己的货物运出海合会地区，就增值税而
言，不属于供应，但名义供应的情况除外。
During the transitional period, a supply of goods involving transport of the goods from the KSA
to another GCC Member State shall be treated as an Export of the Goods for VAT purposes (10).
These transitional measures are discussed in further detail in section 9 of this guide. Any supply
of goods from the KSA during this transitional period will be considered an Export of Goods for
the purposes of this guideline.
在过渡期间，涉及将货物从 KSA 运输到另一个 GCC 成员国的货物供应应被视为用于增值税目的的货物
出口 (10)。本指南第 9 节进一步详细讨论了这些过渡措施。就本指南而言，在此过渡期内从 KSA 提供
的任何货物都将被视为货物出口。
A Nominal Supply is defined for VAT purposes as:
就增值税而言，"名义供应 "的定义是：
“Anything that is considered a Supply in accordance with the cases provided for in Article 8 of
[the Unified VAT] Agreement.
"根据[统一增值税]协议第 8 条规定的情况，被视为供应的任何东西。
Based on article 8 of the Unified VAT Agreement, a Taxable Person shall be deemed to have
performed a supply of goods when disposing of goods that form part of its assets in any of the
following cases(11):
根据《统一增值税协议》第 8 条，应税人在处置构成其资产一部分的货物时，在以下任何一种情
况下，应被视为已完成货物供应(11)：
• the assignment of goods, for purposes other than economic activity, with or without a
considerati on;为经济活动以外的目的，有偿或无偿转让货物。
• changing the use of goods to use for non-taxable supplies;
改变货物的用途，将其用于非应税用品。
• retaining goods after ceasing carrying on an economic activity; and
在停止从事经济活动后保留货物；以及
• Supplying goods without consideration, unless the supply is in the course of business, such
as samples and gifts of trivial value as determined by each Member State.
无偿提供货物，除非是在业务过程中提供，如每个成员国确定的样品和价值微不足道的礼
物。
A Taxable Person shall be deemed to have made a supply of services in the following cases:
下列情形应视为纳税人提供服务：
• use by him of goods that form part of his assets for purposes other than those of an economic
activity; and
他将构成其资产的一部分的货物用于经济活动以外的目的；以及
• Supplying services without consideration
无偿提供服务
The abovementioned Nominal Supplies of goods and services are only recognized in case the
Taxable Person has deducted Input Tax in relation to the listed events.
上述商品和服务的名义供应只有在纳税人已经扣除了与所列事件有关的进项税额的情况下才
会被确认。
Resident is defined as “A person will be resident in a State if he has a Place of Residence therein (12)”,
and a non-Resident is defined as “A person is not resident in a State if he has no Place of Residence
therein”(13).
居民的定义是："如果一个人在一个国家有居住地，那么他就是居民(12)"，而非居民的定义是："如果一
个人在一个国家没有居住地，他就不是居民"(13)。
“A resident” includes a resident company if it is formed under the Saudi Arabian Companies’ Law
or if its central management is located in the KSA.
"居民 "包括根据《沙特阿拉伯公司法》成立的居民公司，或其中央管理部门位于 KSA 的公司。

If a company or other legal person is incorporated outside of the KSA, but has a branch, place of
business or other type of fixed establishment in the KSA, that company is also a resident(14).
如果一家公司或其他法人在 KSA 境外登记成立，但在沙特设有分支机构、营业地点或其他类型的

固定机构，则该公司也是居民 (14)。

(11) Article 1, Definitions, Unified VAT Agreement.
It is possible that a company or legal person will have an establishment in more than one country,
and may therefore be resident in two different countries for VAT purposes. For example, one
legal entity may have branches in different countries.
一个公司或法人有可能在一个以上的国家设有机构，因此就增值税而言，可能是两个不同国家的
居民。例如，一个法人实体可能在不同国家有分支机构。
In these cases, the branch or establishment which is most closely connected to the supply of goods
or services will be where the legal person is resident for determining the place of that supply.
在这些情况下，与货物或服务的供应关系最密切的分支机构或机构将是法人的居住地，以确定该
供应地。
Direct export is not a defined term in KSA law. For the purpose of this guideline, it describes
an export of goods where the supplier is responsible for transporting the goods outside of GCC
Territory (or outside of the KSA under the transitional rules).
直接出口在 KSA 法律中不是一个定义的术语。在本指南中，它描述的是供应商负责将货物运出海湾合

作委员会地区（或根据过渡性规则运出沙特）的货物出口。
Indirect export is not a defined term for VAT purposes in the KSA. For the purpose of this guideline,
it describes an export where the customer is responsible for transporting the goods outside of
GCC Territory (or outside of the KSA under the transitional rules).
在 KSA，间接出口不是用于增值税目的的定义术语。就本指南而言，它描述了客户负责将货物运输到
GCC 领土之外（或根据过渡规则在 KSA 之外）的出口。
The Export of Services is not a defined term for VAT purposes. It is used in this guideline to refer
to supplies of services made from a supplier in the KSA to recipients without residence in the GCC.
服务出口不是用于增值税目的的定义术语。在本指南中，它是指由 KSA 的供应商向没有居住在 GCC 国

家的接受者提供的服务。
During the transitional period, a supply of services to a person who is resident in another a GCC
state shall be treated as an Export of Services. These transitional rules are discussed in more detail
in section 9 of this guideline.
在过渡期内，向居住在另一个 GCC 国家的人提供服务应被视为服务出口。这些过渡规则在本指南的第

9 节中进行了更详细的讨论。
Trade Terms or Incoterms are not defined terms for VAT purposes. These are agreed terms of
trade determined by International Chamber of Commerce for international contracts, designed
to communicate which party is responsible for various costs and risks surrounding the transport
of goods. The Incoterms trade terms are often denoted by three letter abbreviations such as CIF
(for Cost Insurance and Freight). Trade terms are indicative, but are not determinative of the
contractual position agreed between the parties.
贸易术语或国际贸易术语不是用于增值税的定义术语。这些是由国际商会为国际合同确定的商定的贸
易条款，旨在传达哪一方对围绕货物运输的各种费用和风险负责。国际贸易术语通常用三个字母的缩
写来表示，如 CIF（代表成本、保险和运费）。贸易术语是指示性的，但并不决定各方之间商定的合同
地位。
3. Economic Activity and Registration

经济活动与登记
3.1. Who carries out an Economic Activity?
谁在进行经济活动？
An economic activity may be carried out equally by natural persons or legal persons.
一个经济活动可以由自然人或法人共同进行。
It will be presumed that a legal person (company) that has a regular activity making supplies
carries on an Economic Activity. It should be stated that natural persons may perform certain
transactions as part of their economic activity, or as part of their private activities. There are
therefore specific rules to determine whether or not a natural person falls within the scope of V A T .
我们将假定一个有正常供应活动的法人（公司）进行经济活动。应该指出的是，自然人可以
将某些交易作为其经济活动的一部分，或作为其私人活动的一部分。因此，有具体的规则来
确定一个自然人是否属于增值税的范围。
Natural persons and legal persons who carry on an economic activity must register for the purposes
of VAT if so required, and such persons must collect the VAT applicable to their activities, and pay
the tax collected to the Authority.
从事经济活动的自然人和法人必须按要求进行增值税登记，这些人必须收取适用于其活动的增值
税，并将收取的税款支付给管理局。
3.2. Mandatory registration

强制登记
Registration is mandatory for all persons whose annual turnover exceeds a certain threshold. If
the total value of a person’s taxable supplies during any 12 months exceeds SAR 375,000, (the
“mandatory VAT registration threshold”), that person must register for VAT (15) on the supplies
made, subject to the transitional provisions provided for in the Implementing Regulations.
对所有年营业额超过一定门槛的人来说，登记是强制性的。如果一个人在任何 12 个月内的应税供应
品的总价值超过 375,000 里亚尔，（"强制性增值税登记门槛"），该人必须对所提供的供应品进行增值
税登记(15)，但必须遵守《实施条例》中规定的过渡性条款。
Taxable supplies do not include:纳税产品不包括：

• Exempt supplies– such as exempt financial services or residential rental which qualifies for
VAT exemption;
免税产品--如免税的金融服务或符合增值税免税条件的住宅租赁。
• Supplies taking place outside the scope of VAT in any GCC state; or
在任何 GCC 国家的增值税范围之外进行的供应；或

• Revenues on sales of capital assets – a capital asset is defined as an asset allocated for long-
term business use(16).
资本资产的销售收入--资本资产被定义为用于长期商业用途的资产
In certain circumstances, other tests will apply for mandatory registration:
在某些情况下，其他测试将适用于强制登记：
• Persons who are not resident in the Kingdom of Saudi Arabia are required to pay the
VAT in respect of supplies made or received by them in the Kingdom of Saudi Arabia and
to register for VAT irrespective of the value of the supplies for which they are obliged to
collect and pay the VAT(17).
非沙特阿拉伯王国居民的人必须为其在沙特阿拉伯王国制造或接受的供应品支付增值税，并进
行增值税登记，而不论其有义务收取和支付增值税的供应品的价值如何（17）
• During a transitional period up to 1 January 2019, businesses will only be required to
register where annual turnover exceeds SAR 1,000,000, and an application for registration
must be submitted no later than 20 December 2018(18).
在截至 2019 年 1 月 1 日的过渡期内，企业只需在年营业额超过 100 万里亚尔时进行登记，并
且必须在 2018 年 12 月 20 日之前提交登记申请（18）。
More information on mandatory registration for VAT is contained at vat.gov.sa
关于增值税强制登记的更多信息载于 vat.gov.sa
(15) Article 3, Mandatory registration - Supplies exceed the Mandatory Registration Threshold, Implementing Regulations
(16) Article 1, Definitions, Unified VAT Agreement.
(17) Article 5(1), Mandatory registration of Non-Residents obligated to pay Tax in the Kingdom, Implementing Regulations.
(18) Article 79 (9), Transitional provisions, Implementing Regulations
3.3. Optional VAT registration

可选择的增值税登记
Any Resident person in the Kingdom of Saudi Arabia who has taxable supplies or taxable expenses
exceeding the “Optional VAT registration threshold” of SAR 187,500 in a twelve-month period
may register for VAT on a voluntary basis(19).
任何在沙特阿拉伯王国的居民，如果在 12 个月内有应税产品或应税费用超过 "可选择的增值税登
记门槛 "187,500 里亚尔，可以自愿登记增值税(19)。
Optional VAT registration may be desirable where a business wishes to claim VAT charged to it
on their costs before invoices are raised or the occurrence of an onward supply.
如果企业希望在开具发票或发生后续供应之前就其成本向其收取增值税，则可能需要进行可选的
增值税登记。
More information on voluntary registration for VAT is contained at vat.gov.sa
关于增值税自愿登记的更多信息载于 vat.gov.sa
(19) Article 7, Voluntary Registration, Implementing Regulations

4. Imports of Goods
货物进口
4.1. Charging of VAT on imports
进口增值税的征收
VAT is chargeable on the import of goods as a separate event to any supply of those goods.
进口货物应单独征收增值税，作为这些货物供应的单独事件。
“Without prejudice to the second article of the Law, for the purposes of applying the
Agreement and the Law in the Kingdom, Tax is imposed on all Taxable Supplies of Goods
and services made in the Kingdom by a Taxable Person, or received in the Kingdom by a
Taxable Person in instances where the Reverse Charge Mechanism applies, as well as on
Imports of Goods.(20)“
“在不影响法律第二条的情况下，为了在王国适用协议和法律，应税人在王国提供或在王国收到
的所有应税商品和服务应征税在适用反向收费机制的情况下，以及在货物进口上，由应纳税人承
担。(20)”
The imposition of VAT upon the import of goods therefore applies separately, and in addition to,
any VAT imposed on the supply of those same goods.
因此，对进口货物征收的增值税是单独适用的，除此之外，还适用于对供应这些相同货物征收的
任何增值税。
The supply of goods made before the formal import clearance into the KSA is not a supply subject
to VAT(21). The supply of goods made after the formal import clearance into the KSA, when goods
are situated in the KSA, is generally a supply which takes place in the KSA and is subject to VAT(22).
在正式进口清关进入沙特之前提供的商品供应不需缴纳增值税(21)。在正式进口清关后进入沙特的货物
供应，当货物位于沙特境内时，通常是在沙特境内进行的供应，需缴纳增值税(22)。
Example (1): An engineering company established in the KSA is providing skilled technicians to
maintain and upgrade oil refinery equipment. Upon visiting a refinery in Jeddah, it determines
that a specialist part is required to be ordered. The customer – Refinery Company, the owner of
the refinery - requests to order and supply five units of this specialist part so that it has a reserve
stock.例（1）：示例 (1) ：在 KSA 成立的一家工程公司正在提供熟练的技术人员来维护和升
级炼油设备。在访问吉达的一家炼油厂时，它确定需要订购一个专业零件。客户 --炼油厂的
所有者炼油厂公司--要求订购并提供五个单位的这个专业零件，以便它有一个储备库存。
The Engineering Co orders five units from a specialist supplier in the USA. The US supplier agrees
to send the parts under trade terms where it assumes the liability for Cost Insurance and Freight
(CIF) of the goods to the port in Jeddah. The contract agrees that title and risk passes at the port
in Jeddah, before the Engineering Co performs the formalities to import the parts.
工程公司向美国的一家专业供应商订购了五台设备。美国供应商同意在贸易条件下发送零件，并
承担货物到吉达港口的成本保险和运费（CIF）的责任。合同约定，在工程公司办理进口零件的手
续之前，所有权和风险在吉达港口转移。
The sale of goods from the US supplier to the Engineering Co is not a supply in the KSA. VAT is
charged by Saudi Customs on the import of goods, based on the CIF price (SAR 600,000 for five
units – with import VAT at 5% being SAR 30,000). The sale of the stock of five units to Refinery
Company is a supply of goods subject to VAT (sale price of SAR 130,000 excluding VAT per unit:
VAT collected on sale of five units being SAR 32,500)
美国供应商向工程公司出售货物并不是在沙特的供应。沙特海关对进口货物按到岸价格征收增值
税（5 台设备 600,000 沙特里亚尔--5%的进口增值税为 30,000 沙特里亚尔）。向炼油厂公司出售五
台设备的库存属于应缴增值税的货物供应（每台设备的销售价格为 130,000 里亚尔，不含增值税。
销售五台设备所征收的增值税为 32,500 里亚尔)
KSA Border
Purchase of Goods:
No KSA VAT Sale of Goods:
KSA VAT charged
by Engineering Co
Import of goods:
KSA VAT paid by KSA Refinery
Engineering Co Company
USA Supplier Engineering Co
(to Saudi Customs)
(20) Article 14, Taxable Supplies in the Kingdom, Implementing Regulations

(21) Article 27(3), Goods sold with transportation, Implementing Regulations
(22)Article 26(1), Goods situated in the Kingdom, Implementing Regulations. This is subject to limited exceptions, such as special
place of supply rules for supplies of electricity, which are not subject to standard import procedures.
In this example, the Engineering Co pays VAT on the import of the goods, and also charges
VAT on the supply of the same goods in KSA to the customer. With respect to the input VAT
deduction, the Engineering Co can deduct the import VAT paid to Saudi Customs of SAR 30,000,
and KSA Refinery Company deducts the VAT of SAR 32,500 charged on the purchase as the goods
are to be used in their taxable activity. Therefore, whilst VAT applies twice on the same goods,
there is no additional VAT cost to the supply chain.
在此示例中，工程公司为货物的进口支付增值税，并且还向客户在 KSA 供应相同的货物收取增值
税。关于进项增值税扣除，工程公司可以扣除已支付给沙特海关的进口增值税 30,000 沙特里亚
尔，而沙特炼油厂则扣除购买时征收的增值税 32,500 沙特里亚尔，因为货物将用于其应税活动。
因此，虽然增值税对同一商品征收两次，但供应链不会产生额外的增值税成本。
VAT is chargeable at the rate of 5% on all imports of goods into the KSA, regardless of the
classification of the goods, of what duty rate applies, or in the case the goods are exempt from
customs duty. There are some limited exemptions from VAT on specific types of imports which
are discussed in section 5 of this guide.
无论货物的分类、适用的关税税率如何，或者货物是否免征关税，所有进口到沙特的货物均按 5%
的税率征收增值税。本指南第 5 节讨论了对特定类型进口的一些有限的增值税免税。
4.2. Import procedure

进口程序
The Common Customs law requires that a customs declaration shall be produced for any goods
entering or leaving the country(23). The customs declaration is made by the importer or his
representative using an Electronic Form.
普通海关法规定，任何进入或离开该国的货物都应出示海关申报单 (23)。报关单是由进口商或其代表使
用电子表格进行的。
The supplier must complete the declaration with information on the nature of the goods
imported (a tariff code, origin and description), and the value of those goods (the value of
imported goods in riyals). From this information, Saudi Customs will automatically calculate the
customs duty, excise duty and VAT due as part of the declaration. The customs declaration also
includes amounts for handling, storage and other charges which are collected by Saudi Customs
on behalf of transportation and logistics suppliers. These amounts are also included in the value
relevant for calculating VAT.
供应商必须在申报单上填写进口货物的性质（关税编码、原产地和描述）以及这些货物的价值（进口
货物的价值，单位为里亚尔）等信息。根据这些信息，沙特海关将自动计算出应缴纳的关税、消费税
和增值税，作为申报的一部分。报关单还包括沙特海关代表运输和物流供应商收取的搬运费、仓储费
和其他费用的金额。这些金额也包括在计算增值税的相关价值中。
The customs declaration is required to disclose the Tax Identification Number (TIN) of the
importer. The TIN will in most cases be automatically populated in the declaration form. If the
TIN is not automatically populated, importers should update their ID number with Saudi Customs
to provide one of the following IDs: Commercial Registration; 700 Code; KSA ID; or GCC ID.
报关单需要披露进口商的税务识别号码（TIN）。在大多数情况下，TIN 会自动填入申报表中。如果

TIN 不是自动填入的，进口商应向沙特海关更新其 ID 号，以提供以下 ID 之一。商业注册；700 代码；
KSA ID；或 GCC ID。
In all cases, a person must be licensed to carry out an import into the KSA.
在所有情况下，都必须获得许可才能向沙特政府进行进口。
4.3. Collection of VAT on import

进口增值税征收
The VAT payable on the import of goods must be paid to Saudi Customs, together with the duty
and other charges indicated on the customs declaration, to facilitate the release of goods to free
circulation.
进口货物应缴纳的增值税必须与报关单上注明的关税和其他费用一起支付给沙特海关，以促
进货物的自由流通。
The importer can access the summary of VAT paid on imports through the Customs portal. This
information is the definitive record of all amounts of VAT paid to Saudi Customs on imports.
进口商可以通过海关门户网站获取进口增值税支付汇总表。该信息是向沙特海关支付的所有进口
增值税金额的最终记录。
4.4. Valuation of imports

进口估价
The Unified VAT Agreement sets out that:统一增值税协议规定：
“The value of imported Goods will be the customs value determined in accordance with
the Common Customs Law plus Excise Tax, Customs duty and any other imposts apart from VAT.
(24)
”
"进口货物的价值将是根据普通海关法确定的海关价值，加上消费税、关税和除增值税
以外的任何其他税费(24)。"
(23) Article 19, Common Customs Law

(24) Article 28(1), Value of Imported Goods, Unified VAT Agreement
The Customs valuation is determined in line with the Rules of Implementation to the Common
Customs Law(25). The predominant method for determining the valuation is the transaction value,
i.e. the price actually paid or payable when the goods are sold for export from the state of origin
(for corresponding import to the GCC states). Alternative valuation methods are prescribed in
cases where a transaction value cannot be ascertained.海关估价是根据《普通海关法实施规则》
(25) 确定的。确定估值的主要方法是交易价值，即货物从原产国出口时实际支付或应付的价格
（对应进口到海合会）。在无法确定交易价值的情况下，规定了替代估值方法。
The transaction value is adjusted by additions and deductions from the price. (26)
交易价值通过对价格的增减进行调整(26)。
The customs declaration form prescribes the value to be shown as the CIF value – including the
costs of freight and insurance to the place of importation.
报关单规定了应显示的价值为 CIF 值--包括到进口地的运费和保险费。
Saudi Customs will automatically calculate the VAT due based on the declared value (including
the incidental services charged by Saudi Customs) and the applicable VAT rate for each different
tariff entry on the customs declaration.
沙特海关将根据申报价值（包括沙特海关收取的附带服务）和报关单上每个不同关税项目的适用
增值税率，自动计算出应缴增值税。
4.5. Amendment of customs declarations

报关单的修改
If an importer notices the VAT amount payable is incorrect, due to an error in classification or
value, he should raise this with Saudi Customs before payment is made.
如果进口商发现由于分类或价值上的错误，导致应付的增值税金额不正确，他应该在付款前向沙特海
关提出。
In some cases, an amendment may need to be made to a customs declaration after clearance of
the goods.
在某些情况下，可能需要在货物清关后对报关单进行修改。
If the amendment requires additional payment of duty and VAT, this is processed by way of a
“Collection Order” issued by Saudi Customs, with the additional amounts collected from the
importer. 如果修改需要支付额外的关税和增值税，这将通过沙特海关签发的 " 征收令 " 来处
理，并向进口商收取额外的款项。
If the incorrect customs declaration results in an overpayment of VAT, Saudi Customs will adjust
the duty payable but does not refund the VAT. This may be deducted as input tax under the
standard procedures described in section (10) of this guideline.
如果错误的报关导致多付增值税，沙特海关将调整应付关税，但不退还增值税。这可以根据本指
南第（10）节所述的标准程序作为进项税扣除。
4.5.1. Application of VAT on charges collected by Customs
对海关收取的费用适用增值税
Any suppliers of handling, storage, or other services whose charges are collected by Saudi Customs
must determine whether VAT is applicable on the supply of those services. The VAT on the supply
of these individual services is separate to the VAT payable on the import. Services which relate to
a transport of goods starting outside the KSA will in many cases fall outside the scope of VAT (27).
Further detail on services relating to goods transport is provided in the Transportation guideline.
任何由沙特海关收取费用的搬运、仓储或其他服务的供应商必须确定这些服务的供应是否适用增值
税。提供这些单独服务的增值税与进口的增值税是分开的。在许多情况下，与在沙特境外开始的货物
运输有关的服务将不属于增值税的范围(27)。与货物运输有关的服务的更多细节在运输指南中提供。
4.5.2. Valuation of re-imported goods
再进口货物的估价
In cases where goods are exported from the KSA for completion of manufacturing or repair and
subsequently re-imported, special valuation rules apply upon the subsequent import of those
goods. The value for import purposes is calculated “on the basis of value added to them as
provided for in the Common Customs Law”(28).
如果货物从 KSA 出口以完成制造或维修，随后又重新进口，则在随后进口这些货物时适用特殊的

估价规则。进口价值的计算是 "根据普通海关法规定的附加值"(28)。
The value for VAT purposes will therefore be the same as the value determined for duty purposes
and shown on the customs declaration. VAT will be automatically calculated by Saudi Customs
based on the appropriate VAT rate for the tariff classification of the goods.
因此，用于增值税的价值将与用于关税的价值相同，并显示在海关申报单上。沙特海关将根据货
物的关税分类的适当增值税率自动计算增值税。

(26) Article (1)(Fourth/B&C), Rules of Implementation of the Common Customs Law
(27) Article 18, Supply of Goods and Passenger Transportation Services, Unified VAT Agreement
(28) Article 28(2), Value of Imported Goods, Unified VAT Agreement and Article 105 (3), Returned Goods, Common Customs Law.
5. Imports of Goods – Special Cases

货物进口--特殊情况
5.1. Exempt imports
免税进口
The following imports of goods are exempt from import VAT (29).
以下进口货物免征进口增值税(29):
1) Goods subject to VAT at the zero-rate
按零税率缴纳增值税的货物
“Import of Goods if the supply of these Goods in the final destination country is exempted from
Tax or subject to Tax at zero-rate.”
"进口货物，如果这些货物在最终目的地国的供应是免税或按零税率征税的。"
This includes the import of Qualifying Medicines and Qualifying Medical Goods (30), and the
import of Qualifying Metals(31). Please refer to the Healthcare and Investment Metals guidelines
for details on which goods are qualified.
包括进口合格的药品和合格的医疗用品(30)，以及进口合格的金属(31) 。有关哪些货物符合条件的细
节，请参考医疗保健和投资金属指南。
These goods will be recorded on the customs declaration but will have a zero VAT amount
calculated.
这些货物将被记录在报关单上，但将被计算为零增值税。
2) Exempted Goods under Common Customs Law
普通海关法规定的免税货物
“Importation of the following Goods that are exempted from customs duty under the Common
Customs Law:
进口以下根据普通海关法免征关税的货物：
a) diplomatic exemptions;外交免税
b) military exemptions;军事免税
c) Imports of used personal luggage and household appliances which are brought by citizens
residing abroad and foreigners who are coming to reside in the country for the first time.
居住在国外的公民和首次来我国居住的外国人带来的旧个人行李和家用电器的进口。
d) Imports of returned Goods.”进口退回的货物。
3) Personal luggage and gifts accompanied by travellers as specified by each Member State
各成员国规定的个人行李和旅行者携带的礼品
Travelers entering the KSA through an airport, port or border crossing may enter goods of a
personal and non-commercial nature without the payment of import duties or VAT, where the
value of the goods does not exceed 3,000 riyals, and subject to other criteria published in the
Rules of Implementation of the Common Customs Law(32).
通过机场、港口或边境口岸进入沙特的旅行者，如果货物价值不超过 3000 里亚尔，并符合《普通
海关法实施细则》(32)中公布的其他标准，可以不缴纳进口税或增值税。
These are the only exemptions from customs duty that also result in an exemption to the VAT
payable on import. Other items that are ‘exempt’ from duty or have a zero duty rate are in
principle subject to VAT upon importation.
这些是唯一免除关税的项目，同时也免除了进口时应缴纳的增值税。其他 "免税 "关税或零税率的物
品，原则上在进口时要缴纳增值税。
In all cases, the exemption from VAT is administered by Saudi Customs as part of the import
procedures for clearance of goods. Imports of goods which are exempt from VAT under the
above categories are not required to be disclosed in the VAT return.
在所有情况下，免税增值税是由沙特海关管理的，作为货物清关进口程序的一部分。根据上述类别免
征增值税的进口货物不需要在增值税申报中披露。
(29) Article 38, Exemptions on Importation, Unified VAT Agreement – relevant for all quotes in the table
(30)Article 35, Medicines and medical equipment, Implementing Regulations. Note that this category includes the “requisites
for people with special needs” as anticipated by Article 38(d), Exemptions on Importation, Unified VAT Agreement
(31) Article 36, Supplies of investment metals, Implementing Regulations
(32)Article 19, Exemption of personal effects and gifts accompanying the passengers, Rules of Implementation of the
Common Customs Law
5.2. Customs duty suspension and temporary admission

暂停征收关税和临时入境
The payment of VAT is suspended, in line with the suspension of other duties, when goods are
placed in a customs warehouse or other suspension situations (goods in transit, or duty-free
shops(33)) and are not released to free circulation:
当货物被放置在海关仓库或其他暂停情况下（运输中的货物，或免税店(33)），且未被放行自由流通
时，增值税的支付被暂停，这与其他关税的暂停一致。
“Tax shall be suspended on imports of Goods that are placed under a customs duty
suspension situation in accordance with the conditions and provisions provided for in the
Common Customs Law.(34)”
"根据《普通海关法》规定的条件和条款，对被置于关税暂停情况下的进口货物应暂停
征税(34)。
Saudi Customs administers the goods held in customs duty suspension. It may require cash security
or a bank guarantee for the amount of VAT which would be payable on the release of goods to
free circulation (in addition to any security held on the duty amount) (35). VAT is payable on the
release of goods to free circulation.
沙特海关负责管理暂停征收关税的货物。它可能会要求现金担保或银行担保，以支付释放货物自由流
通时应缴纳的增值税金额（除了对关税金额的任何担保之外）(35)。释放货物自由流通时应缴纳增值
税。
Goods may also be temporarily released to free circulation under temporary admission without
payment of duties, provided that certain criteria are met (36). This is a regime administered by
Saudi Customs, and also qualifies as a customs duty suspension situation. Provided that the goods
are under a valid temporary admission arrangement, VAT does not become due.
只要符合某些标准，货物也可以根据临时许可被暂时放行自由流通，无需支付关税（ 36）。这是由沙
特海关管理的制度，也符合暂停征收关税的条件。只要货物是在有效的临时入境安排下，增值税就不
需要缴纳。
5.3. Payment of VAT on import through the VAT return

通过增值税申报缴纳进口增值税
The Implementing Regulations provide that a taxable person may apply to GAZT for approval to
pay VAT on imports of goods through the VAT return, instead of paying this to Saudi Customs
at the time of entry of the goods (37). If a taxable person has approval to do so, this VAT will be
reported in Box 9 of the VAT return, rather than in Box 8 as for VAT paid to Saudi Customs.
实施细则规定，纳税人可以向 GAZT 申请批准通过增值税申报缴纳进口货物的增值税，而不是在货
物入境时向沙特海关缴纳(37)。如果纳税人获准这样做，这笔增值税将在增值税申报表的第 9 格中
报告，而不是在第 8 格中报告支付给沙特海关的增值税。
This is a relief which GAZT is able to allow to specific taxable persons at its exclusive discretion.
All taxable persons who are not authorized to pay the VAT on import through the VAT return,
are obligated to pay the VAT that is automatically calculated by Saudi Customs on the customs
declarati on.
这是 GAZT 能够全权决定允许特定纳税人的减免。所有未被授权通过增值税申报缴纳进口增
值税的纳税人，都有义务缴纳沙特海关在报关时自动计算的增值税。
The conditions for the taxable person application to be authorized to pay the VAT on import
through the VAT return are the following:纳税人申请被授权通过增值税申报缴纳进口增值税的条件
如下：
1. Using a monthly Tax Period and make Imports of Goods on at least a monthly basis.
使用每月的纳税期，至少每月进行一次货物进口。
2. The ability to evidence that during the most recent twelve-month period, or during all the
time the person has been a Taxable Person if less than twelve months, all Tax Returns and
payments have been made on time, and all other obligations in respect of VAT have been
met.
能够证明在最近的 12 个月期间，或者在该人成为纳税人的所有时间内（如果少于 12 个
月），所有的纳税申报和付款都是按时进行的，并且履行了所有其他与增值税有关的义务。
3. Provide a sufficient evidence of the Taxable Person’s continuing financial stability.
提供足够的证据，证明纳税人的财务状况持续稳定。
The above will apply in accordance with the application mechanism issued by GAZT.
以上将按照 GAZT 发布的申请机制适用。
(33) Section VII, Cases Where Customs Taxes “Duties” Are Suspended And Drawback, Common Customs Law
(34) Article 39, Suspension of Tax, Unified VAT Agreement
(35) Article 65(3), Security, Implementing Regulations
(36) Article 8994-, Temporary Admission, Common Customs Law
(37) Article 44, Payment of Tax on imports through the Tax Return, Implementing Regulations
5.4. Imports of goods for installation or construction

用于安装或施工的进口货物
In some cases, goods may be imported into the KSA in order for the supplier to use these in a
construction work or to install at the customer’s premises. This section deals with the particular
case where the supplier is a non-resident.
在某些情况下，货物可能会被进口到 KSA，以便供应商在建筑工程中使用这些货物或在客户的场所进行
安装。本节涉及的是供应商为非居民的特殊情况。
Supplies under a construction project are considered to be supply of services, with the value of
the goods forming a part of that supply. The supply of a construction work is subject to VAT
where the real estate is located (38). Further detail is provided on real estate services in the Real
Estate guideline.
建筑项目下的供应被认为是服务的供应，货物的价值构成该供应的一部分。建筑工程的供应应在房地
产所在地缴纳增值税（38）。房地产指南中提供了关于房地产服务的进一步细节。
In other cases where goods are supplied, and a separate charge is made for installation services
in the KSA, both the supply of goods and the installation may be subject to VAT in the KSA
(depending on the contractual arrangements for the supply of the goods), in addition to the VAT
paid on the import of the goods.
在其他情况下，如果提供的是货物，并对在 KSA 的安装服务单独收费，除了货物进口时支付的增
值税外，货物供应和安装都可能在 KSA 缴纳增值税（取决于货物供应的合同安排）。
In the case of a non-resident supplier, the VAT charged on the goods and services provided to a
taxable customer in the KSA is self-accounted by the taxable customer under the reverse charge
mechanism(39).
在非居民供应商的情况下，向 KSA 应税客户提供的货物和服务所征收的增值税由应税客户根据反
向收费机制(39)自行核算。
In all cases, VAT is paid by the importer of goods, and the right to deduction of that VAT is with
the importer (VAT deduction is discussed in more detail in section 10).
在所有情况下，增值税由货物进口商支付，进口商有权扣减该增值税（增值税扣减在第 10 节详细
讨论）。
If the goods are imported by the customer in respect of an onwards supply of construction or
installed goods, the customer remains obliged to pay the VAT on import and to seek deduction
as input VAT if the goods are used in the course of an economic activity which constitutes making
taxable supplies.
如果货物是由客户就建筑或安装货物的后续供应而进口的，客户仍有义务在进口时支付增值税，
如果货物是在构成应税供应的经济活动过程中使用的，则可以作为进项增值税寻求扣除。
Example (2): Al Amjad Company, a Saudi industrial company purchases solar equipment from
China Company, which is a supplier established in China and is a specialist provider of solar
generation panels, for SAR 4,000,000 to generate additional energy for its business activities. The
agreement provides that China Company will send personnel to carry out the installation, and
will bear the risk for any damage to the goods until the installation is complete and title finally
passes to Al Amjad Co.
例（2）： Al Amjad 公司，一家沙特的工业公司，以 4,000,000 里亚尔的价格从中国公司购买太阳能设
备，中国公司是一家在中国成立的供应商，是太阳能发电板的专业供应商，用于为其商业活动产生额
外的能源。协议规定，中国公司将派人进行安装，并承担货物损坏的风险，直到安装完成，所有权最
终移交给 Al Amjad 公司。
Al Amjad Co uses its import licence to act as importer. The import value is SAR 3,200,000 – as the
cost of post-import installation is excluded from the declared customs value.
Al Amjad 公司使用其进口许可证作为进口商。进口价值为 3,200,000 里亚尔--因为进口后的安装费用不
包括在申报的海关价值中。
The import of the solar panels by Al Amjad Co is subject to VAT of SAR 160,000 (5% x SAR
3,200,000). The supply of goods, together with installation, is also subject to VAT.
Al Amjad 公司进口太阳能电池板需要缴纳 160,000 里亚尔的增值税（5% x 3,200,000 里亚尔）。货物的
供应，连同安装，也要缴纳增值税。
As China Company is a non-resident, Al Amjad Co self-accounts for VAT on the supply under the
reverse charge mechanism of SAR 200,000 (5% x SAR 4,000,000). Both amounts are considered
Input Tax borne by Al Amjad Co and are in principle eligible for deduction as they are used for
the purposes of Al Amjad Co’s economic activity.
由于中国公司是非居民，Al Amjad 公司在反向收费机制下自行核算供应的增值税 200,000 里亚尔（5% x
4,000,000 里亚尔）。这两笔款项被认为是 Al Amjad 公司承担的进项税，原则上可以扣除，因为它们是
用于 Al Amjad 公司的经济活动的目的。
(38) Article 19, Supply of Real Estate Related Services, Unified VAT Agreement
(39) Article 41, Customer Obligated to Pay Tax According to the Reverse Charge Mechanism, Unified VAT Agreement
5.5. Imports of Goods by non-taxable persons

非纳税人员的货物进口
Persons who are importing but are not taxable persons (not VAT registered) are still liable to pay
VAT on the import of goods. VAT will be charged by Saudi Customs on the customs declaration,
following the standard procedures outlined in section 4. In cases where the person importing
Goods is not authorized by Saudi Customs to act as importer (i.e. it does not have an import
license), the import formalities may be completed by a broker or representative, and the VAT
and duty amount will be charged to the importer. A non-taxable person is not eligible to deduct
VAT charged on the import of goods (40), notwithstanding any rights of Eligible Persons to claim
refund of VAT paid on imports.
进口但不属于纳税人员（未进行增值税登记）的人仍有责任支付进口货物的增值税。沙特海关将
按照第 4 节所述的标准程序，在报关时收取增值税。如果进口货物的人没有被沙特海关授权作为
进口商（即它没有进口许可证），进口手续可由经纪人或代表完成，增值税和关税金额将向进口
商收取。非纳税人没有资格扣除进口货物(40)所收取的增值税，尽管符合条件的人有任何权利要
求退还进口的增值税。
5.5.1. Deemed import by non-taxable persons from GCC states

海合会的非应税人员的视同进口
Notwithstanding the transitional provisions for GCC trade discussed in section 9 of this guideline,
certain movements of goods to the KSA by non-taxable persons will be deemed to be imports for
VAT purposes.
尽管本指南第 9 节讨论了海湾合作委员会贸易的过渡性规定，但就增值税而言，非纳税人向沙特
的某些货物流动将被视为进口。
“In cases where any legal Person or a natural Person who is resident in the Kingdom but
who is not registered for VAT enters Goods with a value exceeding ten thousand (10,000)
riyals into the Kingdom from another Member State, and cannot prove at the time of such
entry that Tax was paid on the purchase of those Goods in such Member State, that Person
is deemed to make an Import of those Goods for the purposes of this Law and VAT shall be
payable on such imports.(41)”
"如果任何法人或居住在沙特王国但未进行增值税登记的自然人将价值超过一万（10,000）里
亚尔的货物从另一个成员国运入沙特王国，并且在运入时不能证明在该成员国购买这些货物
时已缴税，则就本法而言，该人被视为进口这些货物，应就此类进口支付增值税（41）。"
Where this provision applies, Saudi Customs will require a customs declaration to be made and
will collect VAT under the standard procedures outlined in section 4.
在此规定适用的情况下，沙特海关将要求进行海关申报，并根据第 4 节所述的标准程序收取增值税。
Saudi Customs has the discretion to accept or reject evidence provided by the person entering
the goods of the payment of VAT in the other GCC state, and to apply VAT on the import in cases
where insufficient evidence is provided.
沙特海关有权接受或拒绝由进入货物的人提供的在其他海合会国家支付增值税的证据，并在提供
的证据不足的情况下对进口货物适用增值税。
(40) Article 70, Refund of Tax to designated Persons, Implementing Regulations

(41) Article 41, Goods deemed to be imports into the Kingdom, Implementing Regulations
6. Import of services
服务的进口
6.1. Receipt of services from a non-resident supplier
接受非居民供应商的服务
There is no formal import procedure for services, and VAT is not collected on an event of
importation of services by Saudi Customs in the same way as for goods.
服务没有正式的进口程序，沙特海关对服务进口的增值税征收方式与对货物征收的方式不同。
VAT is charged on services which are supplied in the KSA to a taxable person by a non-resident
supplier by way of the reverse charge mechanism.
对于非居民供应商在沙特向纳税人提供的服务，通过反向收费机制收取增值税。
“If the Taxable Person in a Member State receives taxable [Goods or] Services from a Person
who is a resident in another Member State, then he shall be deemed to have supplied
these [Goods or] Services to himself and the Supply shall be taxable in accordance with the
Reverse Charge Mechanism(42).
"如果一个成员国的纳税人从另一个成员国的居民那里收到应税[货物或]服务，那么他应被视为向
自己提供了这些[货物或]服务，该供应应根据反向收费机制(42)纳税。
If a Taxable Person residing in a Member State receives Services from a person who is not
resident in the GCC Territory, then that Person shall be deemed to have supplied these
Services to himself and the Supply shall be taxable according to the Reverse Charge
Mechanism. ”
如果居住在成员国的纳税人从非海合会地区居民的人那里获得服务，那么该人应被视为向自己提
供了这些服务，该供应应根据反向收费机制征税。"
A non-resident supplier is a supplier with no place of business or other fixed establishment in

the KSA: where an establishment is a primary place of business or any other fixed location with
the permanent presence of human and technical resources in such a way as to enable the Person
to supply or receive Goods or Services (43). Examples of fixed establishments in a separate country
to the main place of business include a legal person with a head office in the UAE and a branch
office in Riyadh, or a KSA company with a registered service branch in Bahrain.
非居民供应商是指在沙特阿拉伯没有营业场所或其他固定机构的供应商：该机构是主要营业场所
或任何其他固定场所，并且具有永久存在的人力和技术资源，其方式是使该人能够提供或接收商
品或服务(43)。与主要营业地不同的国家/地区的固定机构的示例包括在阿联酋设有总部和在利雅
得设有分支机构的法人，或在巴林设有注册服务分支机构的 KSA 公司。
In cases where a person has establishments in more than one country, the branch or establishment
which is most closely connected to the supply of goods or services will be where the legal person
is resident for determining the place of that supply(44).
如果一个人在多个国家/地区设有机构，则与商品或服务供应最密切相关的分支机构或机构将是法
人居住地，以确定该供应的地点(44)。
Example (3): Dammam Industrial Vehicles is a KSA company registered for VAT with a branch office
of the same entity in Bahrain. A customer takes a truck to the Bahrain branch for maintenance.
The Bahrain branch is considered to be the supplier for VAT purposes, and the supply does not
fall within the scope of KSA VAT.
例（3）:达曼工业车辆公司是一家注册了增值税的 KSA 公司，在巴林有一个同一实体的分支机构。一
个客户将一辆卡车送到巴林分公司进行维修。就增值税而言，巴林分公司被认为是供应商，并且该
供应不属于 KSA 增值税的范围。
Example (4): Al Qimmah Security is a UAE company which provides online security for banks. Al
Qimmah Security was established in the UAE but has expanded throughout the GCC and also
has a registered branch of the same entity in Riyadh. Al Qimmah Security enters into a contract
to provide remote monitoring services for a bank in Riyadh. The bank enters into a contract
directly with Al Qimmah Security representatives in the UAE, and all services are provided from
personnel and equipment in the UAE. In this case, whilst Al Qimmah Security has a KSA branch,
the UAE head office of Al Qimmah Security is most closely connected to the supply of the services.
Therefore, Al Qimmah Security is considered a non-resident in respect of this supply.
例（4）:Al Qimmah Security 是一家阿联酋公司，为银行提供在线安全服务。 Al Qimmah Security 公司成
立于阿联酋，但已经扩展到整个海湾合作委员会，并且在利雅得也有一个同一实体的注册分支机构。
Al Qimmah Security 公司与利雅得的一家银行签订了一份合同，为其提供远程监控服务。该银行直接与
Al Qimmah Security 在阿联酋的代表签订合同，所有的服务都由阿联酋的人员和设备提供。在这种情况
下，虽然 Al Qimmah Security 有一个 KSA 分公司，但 Al Qimmah Security 的阿联酋总部与服务的提供关系
最为密切。因此，Al Qimmah Security 被认为是这一供应方面的非居民。
(42) Article 9, Receiving Goods and Services, Unified VAT Agreement

(44)Article 1, Definitions, Unified VAT Agreement and Article 21(4), Taxable status of Supplier and Customer,
Implementing Regulations

服务的供应地
Applying the general rules to determine the place of supply, most services received by a Taxable
Person in the KSA are considered to take place in the KSA for VAT purposes(45).
根据确定供应地的一般规则，就增值税而言，应税人在 KSA 接受的大多数服务都被认为是在 KSA 发生
的(45)。
Special rules apply to specific categories of services (Special Cases) outlined in the Unified VAT
Agreement. The five categories below are relevant to supplies made to recipients who are Taxable
Persons (46) .
特殊规则适用于统一增值税协议中概述的特定类别的服务（特殊案例）。以下五个类别与向应纳税
人提供的服务相关(46)。
1. Supply of Goods and Passenger Transportation Services (47): the place of supply of these services is in
the country where the transportation services commences. See the Transportation guideline for
further detail.
货物和旅客运输服务的供应（47）：这些服务的供应地在运输服务开始的国家。更多细节见运输
准则。
2. Supply of services which are closely linked to Real Estate(48): the place of supply of these services is in
the country where the Real Estate (including any specific area of land and any building or
construction works on such land) is located (the state). See the Real Estate guideline for further
detail.
与房地产密切相关的服务供应(48)：这些服务的供应地在房地产（包括任何具体的土地面积和
在该土地上的任何建筑或建设工程）所在的国家（国家）。更多细节见房地产准则。
3. Telecommunications services and electronically supplied services(49): the place of supply of these
services is in the country where the actual use or enjoyment from those services takes place. For
many services in this category, the use or enjoyment is ascertained by the customer’s usual
residence, determined using specified customer information. See the Digital Economy guideline for
further detail.
电信服务和电子提供的服务(49)：这些服务的供应地是在实际使用或享受这些服务的国家。对于这
类服务中的许多服务，使用或享受是通过客户的通常居住地来确定的，并通过特定的客户信息来确
定。更多细节见《数字经济指南》。
4. Restaurant, hotel and catering services(50): the place of supply of these services is in the place of
actual performance
餐厅、酒店和餐饮服务(50)：这些服务的供应地在实际执行地。
Example (5): Al Sarh Co, a KSA company, sends employees to Jordan for business, where they stay
and dine in a hotel in Amman.
例（5）:Al Sarh 公司是一家 KSA 公司，派员工到约旦出差，他们在安曼的一家酒店住宿和就
餐。
The services are supplied in Jordan, and are therefore not subject to the reverse charge mechanism
on receipt by Al Sarh Co as a taxable person in the KSA
这些服务是在约旦提供的，因此，Al Sarh 公司作为 KSA 的纳税人，在收到这些服务时，不受
反向收费机制的约束。
5. Cultural, artistic, sport, educational and recreational Services(51): the place of supply of these services
is in the place of actual performance (52), when they are for admission to an event at a physical
location, or educational services provided in a physical location.
文化、艺术、体育、教育和娱乐服务(51)：这些服务的供应地是在实际表演的地方(52)，当它们是
在实际地点的活动的入场券，或在实际地点提供的教育服务。
Education offered remotely over the internet is instead considered an electronically supplied
service.
通过互联网远程提供的教育反而被认为是一种电子化的服务。
Example (6): Al Salam Co holds an event in Riyadh. It hires a guest motivational speaker and
charges an attendance fee to business guests. The services are supplied in the KSA for VAT
purposes, regardless of the country of establishment of the business recipients.
例（6）:Al Salam 公司在利雅得举办了一个活动。它聘请了一位励志演讲嘉宾，并向商务客人收取
出席费。就增值税而言，这些服务是在 KSA 提供的，而不考虑接受服务的企业的成立国。
(45) Article 16, Place of Supply of Services between Taxable Persons, Unified VAT Agreement
(46)Special rules also apply to the lease of means of transport to a non-taxable customer, or for services linked to transported
goods supplied to a non-taxable customer. This guideline only considers services for which a Taxable Person in the KSA
as customer may have a VAT obligation under the reverse charge mechanism.
(47) Article 18, Supply of Goods and Passenger Transportation Services, Unified VAT Agreement
(48) Article 19, Supply of Real Estate Related Services, Unified VAT Agreement
(49) Article 20, Supply of Wired and Wireless Telecommunication Services and Electronically Supplied Services, Unified VAT Agreement
(50) Article 21, Supply of Other Services, Unified VAT Agreement
(51) Article 21, Supply of Other Services, Unified VAT Agreement
(52) Article 25 (1), Place of Supply - other services, Implementing Regulations
6.3. Reverse charge mechanism

反向收费机制
Under the reverse charge mechanism, the recipient is deemed to have made the supply of services
to himself. Therefore, the recipient must report Output VAT, and is at the same time eligible to
deduct corresponding Input VAT provided the standard criteria for deduction are met (section 10
of this guideline).
在反向收费机制下，接收方被认为是向自己提供了服务。因此，接收方必须报告增值税销项税额，同
时有资格扣除相应的增值税进项税额，前提是符合扣除的标准（本指南第 10 节）
The reverse charge mechanism is only due on services which are taxable in nature. The receipt of
exempt services (such as a loan received from a non-resident supplier), is not a taxable supply and
is not required to be shown on the VAT return.
反向收费机制只适用于应税性质的服务。收到免税服务（如从非居民供应商处收到的贷款），不
属于应税供应，不需要在增值税申报表中显示。
The VAT accounted for under the reverse charge mechanism must be entered in Box 9 of the
VAT return form. The VAT return form automatically assumes input VAT is fully deductible by the
recipient on the supplies received. Taxable persons who are not fully entitled to deduct VAT in
relation to that supply must make a corresponding adjustment to Box 9 of the VAT return.
在反向收费机制下核算的增值税必须填写在增值税申报表的第 9 格。增值税申报表自动假定进项
增值税可由接收方在收到的供应品上完全扣除。不完全有权扣除与该供应品有关的增值税的纳税
人必须对增值税申报表的方框 9 进行相应调整。
Whilst the reverse charge mechanism involves a deemed supply of services by the recipient, the
recipient is not required to issue a tax invoice to itself in respect of the deemed supply. The
recipient should however retain the supplier invoice with its business records to support the
calculation of VAT under the reverse charge mechanism.
虽然反向收费机制涉及到接收方对服务的视同供应，但接收方不需要就视同供应向自己开具税务发
票。然而，接收方应将供应商的发票与其业务记录一起保留，以支持反向收费机制下的增值税计算。
Example (7): Al Safa is a bank (established in the KSA and registered for VAT purposes). The Bank
makes both taxable and exempt supplies; and it is able to deduct 70% of the VAT it incurs on non-
attributable costs under its proportional deduction calculation.
例（7）：Al Safa 是一家银行（成立于沙特，并为增值税目的而注册）。该银行既提供应税产品，

也提供免税产品；根据其比例扣除的计算方法，它可以扣除其在非归属成本上所发生的 70%的增
值税。
The Bank receives legal advice in respect of their entire operations from a specialist UK law
firm. The law firm charges the equivalent of SAR 100,000 (based on the SAMA prescribed daily
exchange rates) on its invoice for the report, dated 21 June 2018.
银行从一家英国专业律师事务所获得有关其整个业务的法律咨询。该律师事务所在其 2018 年 6 月 21 日
的报告发票上收取了相当于 100,000 里亚尔（根据 SAMA 规定的每日汇率）的费用。
In the VAT return for the month of June, The Bank enters the amount of SAR 100,000 into Box 9,
to reflect the supply subject to the reverse charge mechanism. In order to account for the 30% of non-
deductible input VAT, The Bank enters SAR 30,000 in the adjustment field of Box 9. The VAT return
calculates VAT payable of SAR 1,500 in respect of the receipt of services.
在 6 月份的增值税申报表中，银行在第 9 格中输入了 100,000 里亚尔的金额，以反映反向收费机制

约束的供应。为了说明 30%不可抵扣的进项增值税，银行在第 9 格的调整栏中输入了 30,000 里亚
尔。增值税申报表计算出与接受服务有关的应付增值税为 1,500 里亚尔。
Amount Adjustment VAT Amount

(SAR) (SAR) (SAR)
9 Imports subject to VAT 100,000 30,000 (1,500)
accounted through
Reverse Charge Mechanism
通过反向收费机制核算的应
缴增值税的进口商品
6.4. Receipt of services by non-taxable persons

非纳税人接受服务
The receipt of services from a non-resident supplier by a non-taxable KSA resident is not subject
to VAT under the reverse charge mechanism. In cases where non-resident suppliers provide
taxable services to non-taxable recipients in the KSA, it will be the supplier’s eventual obligation
to register for VAT and charge VAT as appropriate(53).
在反向收费机制下，非应税的 KSA 居民从非居民供应商处接受服务不需要缴纳增值税。如果非居民供
应商向 KSA 的非纳税人提供应税服务，供应商最终有义务登记增值税并酌情收取增值税(53)。
If a KSA resident person receives taxable services in the course of carrying out an Economic
Activity, and is not registered for VAT, the receipt of services will count towards the mandatory
registration threshold for the purpose of registration (54). The recipient may therefore be liable to
register as a result of the receipt of services from non-resident suppliers.
如果一个 KSA 居民在开展经济活动的过程中接受了应税服务，并且没有进行增值税登记，那么接受的

服务将计入登记的强制登记门槛(54)。因此，接受者可能会因为接受了非居民供应商的服务而有责任
进行登记。
(53) Article 5, Mandatory registration of Non-Residents obligated to pay Tax in the Kingdom, Implementing Regulations
(54) Article 50, Mandatory registration, Unified VAT Agreement
7. Exports of Goods
货物出口
7.1. Zero-rating of exports
出口的零税率
The export of Goods outside the GCC territory is subject to the zero-rate of VAT (55).
货物出口到海湾合作委员会的领土之外，须缴纳零税率的增值税(55)。
Note: Transitionally, a supply involving the movement of goods outside of KSA territory to
other GCC member states is also considered an export subject to the zero rate (56). References
to movements outside of GCC territory in this section should be read to include movements
outside of KSA territory during the transitional period. This is discussed in more detail in
section 9 of this guideline.
注：在过渡期内，涉及到货物在海湾合作委员会领土外转移到其他海湾合作委员会成员国的供应
也被认为是适用零税率的出口（56）。本节中提到的海合会领土外的流动应理解为包括过渡期内
在沙特境内的流动。本指南第 9 节对此有更详细的讨论。
In standard cases, an export involves both:

在标准情况下，出口涉及两个方面：
• The completion of an export declaration by the exporter as required under the Common
Customs Law(57); and
出口商按照《普通海关法》（57）的要求完成出口申报；以及
• Transport of the goods outside of the GCC territory.

将货物运出海湾合作委员会的领土。
The transport of the goods, and completion of export formalities, may commercially be carried
out under the direction of either the supplier or customer – respectively, a direct export or an
indirect export. This may affect the ability to apply the zero-rate to the supply.
货物的运输和出口手续的完成，在商业上可能是在供应商或客户的指导下进行的--分别是直接出口或间
接出口。这可能会影响对供应品适用零税率的能力。
In all cases, a supply may only be considered as an export where the supplier and customer
both intend that the goods are transported outside the GCC territory as a consequence of that
supply (58) .
在所有情况下，只有当供应商和客户都打算将货物运到海湾合作委员会领土以外的地方作为
该供应的结果时，该供应才可被视为出口（58）。
The trade terms or Incoterms agreed between the parties in respect of a supply, if any, are not
determinative but may indicate which party is liable for movement of the goods, or where risk to
the goods passes. For example:
双方就供应商定的贸易条款或国际贸易术语解释通则（如果有）不是决定性的，但可能表明哪一方对
货物的运输负责，或者货物的风险转移到哪里。例如：
√ A supply made under Ex-Works (EXW) trade terms: whereby the customer is responsible for
collecting the goods from the supplier’s premises, without a named point of destination –
suggests the parties have not agreed that the supply involves transport outside of GCC territory
as a consequence of the supply.
以出厂交货（EXW）贸易条件进行的供应：客户负责从供应商的场所提取货物，但没有指定目
的地--表明双方没有同意供应涉及海合会地区以外的运输结果。
√ A supply made under Delivered at Place (DAP) trade terms; whereby the supplier is responsible for
arranging carriage and for delivering the goods to a named destination outside of the GCC –
suggests the parties agree that the supply involves transport outside of GCC territory as a
consequence of the supply.
在交货地点（DAP）贸易条件下进行的供应；即供应商负责安排运输并将货物送到海湾合作委员
会以外的指定目的地--表明双方同意该供应涉及海湾合作委员会领土以外的运输结果。
7.2. Direct exports

直接出口
In the case of a direct export - where the supplier arranges the transport of goods outside the
GCC territory and the export declaration, GAZT considers that the supplier makes an export of
goods for VAT purposes.
在直接出口的情况下——供应商安排在 GCC 领土以外的货物运输和出口申报，GAZT 认为供应商为增值
税目的出口货物。
(55) Article 34, Supplies to Outside the GCC Territory, Unified VAT Agreement
(58) Article 27(1), Goods sold with transportation, Implementing Regulations.
7.3. Indirect exports

间接出口
Under an indirect export, the supplier does not arrange the transport of the goods from the GCC
Territory. There are additional conditions to ensure that a supplier making an indirect export can
apply the zero-rate to his supply.
在间接出口的情况下，供应商并不安排货物从海湾合作委员会地区的运输。为确保间接出口的供
应商能够对其供应的货物适用零税率，还有一些附加条件。
GAZT considers that the zero-rate can only apply to indirect exports where:
GAZT 认为，零税率只能适用于间接出口的情况：
• The supplier clears the goods for export and the ownership of the goods transfers to the
customer after the export clearance takes place; or
供应商为出口清关，出口清关后货物的所有权转移给客户；或
• The ownership of the goods transfers before export clearance in cases where the customer
is not a KSA resident and the customer is required to transfer them from the KSA as a
consequence of that supply.
如果客户不是 KSA 居民，且客户因供应货物而需要将货物从 KSA 转移出去，则货物的所有
权在出口清关前转移。
The supplier must also be able to confirm from the commercial arrangements that the goods are
actually exported by the non-resident customer, and are not the subject of another supply made
in the KSA.供应商还必须能够从商业安排中确认货物实际上是由非居民客户出口的，而不是在沙特
阿拉伯进行的其他供应的对象。
Documentary evidence, as prescribed in section 7.4, must be retained to support the application
of the zero-rate in the case of an examination by GAZT. If the supplier is not certain that the
customer will export the goods, or does not have sufficient evidence of this, it must apply VAT at
5% (in the same way as for a domestic supply).
必须保留第 7.4 节规定的文件证据，以便在 GAZT 审查时适用于零税率。如果供应商不能确定客户
将出口货物，或没有足够的证据，则必须按 5%的比例适用增值税（与国内供应的方式相同）。
Example (8): A manufacturer of plastic resins in Jeddah (registered for VAT) enters into a contract
with a trader established in Egypt, for the latter to purchase 1,000 litres of resin for SAR 30,000.
The contract states that the product will be picked up from the manufacturer’s warehouse in
Jeddah, but does not prescribe a shipping method for the resin. The Egyptian trader is unable
to provide transportation evidence to the manufacturer that the resin was shipped to a location
outside of the GCC as a consequence of the supply. As manufacturer does not hold the required
evidence, it must therefore apply VAT at 5% to the supply。
例（8）：吉达的一家塑料树脂制造商（已注册增值税）与一家在埃及成立的贸易商签订了一份合同，
由后者以 30,000 里亚尔的价格购买 1,000 升树脂。合同规定，产品将从制造商在吉达的仓库提货，但
没有规定树脂的运输方式。埃及贸易商无法向制造商提供运输证据，证明该树脂因供应而被运往海湾
合作委员会以外的地方。由于制造商没有持有所需的证据，因此它必须对该笔供应适用 5%的增值税。
.
Flowchart for Exports

出口的流程图
Customer arranges transport
Supplier clears goods to outside of GCC
for Export and arranges 客户安排到海合会以外的运输
transport
供应商为出口货物清关并
安排运输
(to outside of the GCC)
(对海合会以外的地区)
Supplier clears goods

for export and Ownership transfers
ownership transfers before export clearance
after export clearance
供应商对货物进行出口清出口清关前的所有权转让
关，出口清关后所有权转
移
Customer is
non-resident AND is Customer is KSA resident
required to remove OR is not required to
goods from the GCC as remove goods from GCC
a consequence of as a consequence of the
supply 客户是非居民， supply
并且需要从海湾合作委客户是 KSA 居民，或不需
员会运走货物要因供应而从海湾合作委员
会运走货物
Supplier makes an export of goods from the GCC for VAT purposes
供应商为增值税目的从海湾合作委员会出口货物 No export of goods
无货物出口
Zero-rating will apply if requirements for documentation are
met 如果符合文件的要求，将适用零税率 KSA VAT charged as
on a domestic supply
7.4. Documentation to evidence export KSA 对国内供应品征收
证明出口的文件的增值税
A supplier making an export of goods must in all cases obtain documents to evidence the goods
being transported outside of GCC Territory. This evidence must include at least the following:
在任何情况下，出口货物的供应商必须获得证明货物被运出海湾合作委员会地区的文件。该
证据必须至少包括以下内容：
a) export documentation issued by the Customs Department or equivalent Department of another

Member State, showing the Goods being formally cleared for export on behalf of the Supplier
or Customer of that Supply,
由另一成员国的海关部门或同等部门签发的出口文件，显示货物已代表该供应的供应商或客户
Commercial documentation may be an invoice, contract, consignment or inventory list, or similar
formal document issued to, issued by or agreed with the customer. This should evidence the
transport of the goods being made to a place outside of GCC territory(59).
商业文件可以是发票、合同、托运或库存清单，或向客户发出的、由客户发出的或与客户商定的
类似正式文件。这应证明货物被运输到海合会领土(59)以外的地方。
Transportation documentation is a formal bill of lading or equivalent document issued by a carrier

or transportation company, or other verifiable third party evidence of transport where the Goods
are transported using a courier or other third party.
运输文件是由承运人或运输公司签发的正式提单或同等文件，或者在货物使用快递或其他第三方运输
的情况下，其他可核实的第三方运输证据。
If GAZT rejects the documentation submitted by the supplier, the supply is treated as being made
without export until such time that sufficient documentation is later obtained(60).
如果 GAZT 拒绝供应商提交的文件，则该供应被视为没有出口，直到后来获得足够的文件(60)。
(59) Article 32(3), Exports of Goods from the Kingdom, Implementing Regulations
Documentation must be obtained by the supplier within (90) days of the date of the supply.
A supplier may therefore apply the zero-rate at the date of supply if he expects to receive
appropriate documentation in the normal course of events.
供应商必须在供应日期的（90）天内获得文件。因此，如果供应商预期在正常情况下会收到适当
的文件，他可以在供应日期适用零税率。
If no documentation is obtained by this date, the supplier must treat his supply as a domestic
supply (as if the supply had not involved an export) and apply the standard VAT rate accordingly.
如果在此日期前没有获得文件，供应商必须将其供应视为国内供应（就像该供应不涉及出口一
样），并相应地适用标准的增值税税率。
Example (9): Al Karamah Co is a company established in the KSA and registered for VAT that
agrees to sell fabric to a customer in Turkey as a direct export. It engages an international shipping
company to arrange the collection of fabric from its premises on 28 June 2018, complete customs
formalities on its behalf, and ship this to the customer’s premises. The date of supply is the date
upon which the transportation of the goods starts, and Al Karamah Co raises an invoice to the
Turkish customer with VAT applied at the zero-rate. The export documents and transportation
documents are received by the shipping company on 3 July 2018, confirming the export of the
goods from GCC territory and the correct application of the zero-rate.
例（9）：Al Karamah 公司是一家在沙特成立并注册了增值税的公司，它同意将织物作为直接出口销售
给土耳其的客户。它委托一家国际航运公司于 2018 年 6 月 28 日安排从其所在地收集织物，代表其办理
海关手续，并将其运往客户所在地。供应日期是货物运输开始的日期， Al Karamah 公司向土耳其客户
开具发票，并按零税率适用增值税。航运公司于 2018 年 7 月 3 日收到出口文件和运输文件，确认货物
从海湾合作委员会领土出口，并正确适用零税率。
7.5. Supplies made after export clearance

出口清关后的供应
Supplies of certain commodities can often be purchased and sold whilst on a ship carrying out
an international transport. In this way, goods may be supplied whilst physically located in the
Kingdom (i.e. within its territorial waters), despite having been earlier cleared for export(61).
某些商品的供应往往可以在进行国际运输的船舶上购买和出售。这样一来，尽管早先已经获得了出口
许可，但在实际位于王国境内（即在其领海内）的情况下，也可以供应货物(61)。
Any subsequent supply of goods made after the export clearance is also an export of goods and zero-rated (62).
在出口清关后，任何后续的货物供应也是货物出口和零税率(62)。
Example (10): KSA Refinery Company registered for VAT enters into a contract to sell 200,000 litres
of bitumen to an Italian customer. The goods are sold under the Cost Insurance and Freight (CIF)
trade term, with the named destination port of Trieste, Italy. Under this trade term, KSA Refinery
Company is liable for clearing the goods for export and for the costs and risk of transport to the
destination port. KSA Refinery Company makes an export of goods for VAT purposes.
例（10）：注册增值税的 KSA 炼油公司签订了一份合同，向意大利客户出售 200,000 升沥青。货物是
按照成本、保险和运费（CIF）贸易术语出售的，指定的目的港为意大利的里雅斯特。根据这一贸易条
款，KSA 炼油厂公司负责为出口货物结关，并承担运输到目的港的费用和风险。KSA 炼油厂公司为增值
税目的进行了货物出口。
After the goods are cleared for export and loaded onto the vessel, the Italian customer accepts
an offer to sell the same quantity of 200,000 litres of bitumen to a Swiss commodity trader for
an increased price, under the same trade terms. The sale – and the transfer of ownership of the
bitumen is zero-rated.
在货物出口清关并装船后，意大利客户接受了在相同的贸易条件下，以更高的价格向瑞士商品交易商
出售相同数量的 20 万升沥青的提议。这次销售--以及沥青所有权的转让是零税率的。
KSA Territorial Territor

(61) Article KSA Territory
1(1), VAT Law – Definition of the Kingdom WatersKSA 的领海 y
Outside
KSA
(62) Article 32(5), 领土 of Goods from the Kingdom, Implementing Regulations
Exports GCC
KSA KSA Port Itali Swiss Destinati

C Customs Custom Compa Port,
Subsequent
Arranges export
Export sale to export sale to G ods
Arranges Transport
customer: Zero- Trading f m GCC
GCC
zero-
7.6. Export of goods without sale

不销售的货物出口
For Customs purposes, an export of goods includes any transport of goods outside of the Kingdom,
including any person (legal person or natural person) moving goods from the KSA without sale.
就海关而言，货物出口包括任何在沙特王国境外的货物运输，包括任何人（法人或自然人）
从沙特王国转移货物而不销售。
For VAT purposes, the shipment of a person’s own goods outside of GCC territory – including movements
made in the course of an economic activity – is not a supply of goods for consideration. Therefore, the zero-
rate does not apply in this event as no supply is made (63). Movements of goods outside of GCC territory
should not be recorded on a taxable person’s VAT return.
就增值税而言，一个人将自己的货物运出海湾合作委员会的领土--包括在经济活动过程中的移动--
不属于有偿供应货物。因此，在这种情况下，零税率不适用，因为没有供应 (63)。海湾合作委员
会地区以外的货物流动不应记录在纳税人的增值税申报表中。
7.7. Special cases

特殊情况
7.7.1. Supplies under customs suspension
海关暂停的供应品
Supplies of goods within a customs duty suspended location specified under Common Customs
Law (within a customs warehouse, duty-free store or during transit procedures) are zero-rated (64).
The supplier must retain sufficient evidence as to the location of the goods at the time of their
supply in order to apply the zero-rate(65).
在《普通海关法》规定的暂停征税地点（海关仓库、免税店或过境手续期间）的货物供应是零税率
(64)。供应商必须保留足够的证据来证明货物在供应时的位置，以便适用零税率(65)。
A supply involving movement of goods from free circulation in the KSA to a duty free shop –
provided this movement of goods is approved under the procedures of Saudi Customs – will also
qualify for zero-rating.
涉及将货物从沙特境内的自由流通区转移到免税店的供应--只要这种货物的转移是根据沙特海关的
程序批准的--也将符合零税率的要求。
7.7.2. Re-exports of imported goods

进口货物的再出口
The zero-rate also applies in the case of:
零税率也适用于以下情况:
“re-export of moveable Goods that have been temporarily imported into the GCC Territory for repairs,
refurbishment, conversion or processing as well as the Services added to these Goods.(66)”
"临时进口到海湾合作委员会领土进行维修、翻新、改装或加工的可移动货物的再出口，以及为
这些货物提供的服务(66)。"
The Customs procedures and declarations for making a re-export of goods differ to the standard
procedure for exporting goods of KSA origin (67). For VAT purposes however, the requirements
and conditions for applying the zero-rate to re-exports are the same as those applying for a
standard export.
货物再出口的海关程序和申报与出口原产于 KSA 的货物的标准程序不同(67)。然而，就增值税而言，
对再出口适用零税率的要求和条件与适用于标准出口相同。
(63) A nominal supply of goods could be made in a case where a Taxable Person ships goods outside of GCC territory for use in
a non-economic activity.
(67) Articles 918-, Rules of Implementation of the Common Customs Law
8. Export of Services
服务出口
Note: Transitionally, a supply of services to recipients in GCC member states without a VAT system
– or to any GCC state before the introduction of an Electronic Services System - is, subject to
meeting the criteria, also considered an export of services subject to the zero rate (68). This is
discussed in more detail in section 9 of this guideline. References to services provided to non-GCC
recipients in this section should be read to include services provided to recipients in other GCC
member states during the transitional period.
注：在过渡时期，向没有增值税制度的海合会成员国的接受者提供的服务 - 或在引入电子服务系统
之前向任何海合会国家提供的服务，在符合标准的情况下，也被认为是适用零税率的服务出口
(68)。本指南第 9 节对此有更详细的讨论。本节中提到的向非海合会成员提供的服务应理解为包
括在过渡期内向海合会其他成员国的接受者提供的服务。

服务的供应地
KSA VAT is only chargeable on services which take place in the KSA under the place of supply
rules. The first step in applying VAT to exported services is to consider the country in which the
place of supply takes place.
根据供应地规则，沙特的增值税只对在沙特境内发生的服务征收。对出口服务适用增值税的第一
步是考虑供应地所在的国家。
By default, all supplies of services made by a KSA resident fall within the scope of KSA VAT:
默认情况下，KSA 居民提供的所有服务都属于 KSA 增值税的范围：
“The place of supply for Services provided by a Taxable Supplier shall be the Place of
Residence of the Supplier.(69)”
"应税供应商提供的服务的供应地应为供应商的居住地(69)。"
There are exceptions to this default for supplies made to taxable customers, and for certain types of
services (special cases).
对于向应税客户提供的用品，以及某些类型的服务（特殊情况），这一默认情况有例外。
8.1.1. Supplies made to a taxable customer

向纳税客户提供的用品
The place of supply for supplies made to a taxable customer in another GCC state is in that state
(unless any of the exceptions for special cases apply). A taxable customer is a person who is
registered for VAT in the Member State where it has a Place of Residence on the date the Supply
takes place, or is required to be registered in that Member State(70).
向另一个海合会国家的纳税客户供货的地点是在该国家（除非有任何特殊情况的例外）。纳税客
户是指在供应发生之日在其居住地所在的成员国注册增值税的人，或被要求在该成员国注册的人
(70)。
During the transitional period for the introduction of VAT, this exception will only apply in
respect of supplies made to persons who are registered for VAT in a Member State which has
implemented a VAT system, and have an Electronic Services System in place with the KSA, before
or with the date of supply.
在引入增值税的过渡期内，这一例外情况仅适用于在供应日期之前或之时，向已在实施增值税制度的
成员国注册增值税，并与 KSA 政府建立了电子服务系统的人提供的供应。
Customers who are registered for VAT or a similar system in a non-GCC state are not considered
taxable customers.
在非海合会国家注册增值税或类似系统的客户不被视为纳税客户。
Example (11): A lawyer in the KSA provides advice on Saudi law to a customer who is registered
for VAT in the UAE. An Electronic Services System is in place between the KSA and UAE when
the services are supplied (transitional rules do not apply). The service is provided to a Taxable
Customer in another GCC state and is not subject to KSA VAT.
例（11）：一位在沙特的律师向一位在阿联酋注册增值税的客户提供关于沙特法律的建议。在提供服
务时，沙特和阿联酋之间有一个电子服务系统（过渡性规则不适用）。该服务是提供给另一个海合会
国家的纳税客户的，不需要缴纳 KSA 的增值税。
Example (12): A lawyer in the KSA provides advice on Saudi law to a UK entity who is registered
for VAT in the UK, but has no establishment or VAT registration in the GCC. The service is not
provided to a taxable customer and therefore falls within the scope of KSA VAT. However, the
provisions for exported services may result in KSA VAT being charged at the zero rate.
例（12）:一个在沙特的律师向一个在英国注册了增值税的英国实体提供关于沙特法律的建议，但
在海合会没有机构或增值税注册。该服务不是提供给纳税客户的，因此属于沙特增值税的范围。
然而，对出口服务的规定可能导致按零税率征收沙特增值税。

(69) Article 15, Place of Supply of Services, Unified VAT Agreement
(70) Article 21, Taxable status of Supplier and Customer, Implementing Regulations
8.1.2. Exceptions for special cases
特殊情况下的例外
The exceptions for certain types of supplies (special cases) as outlined in section 6.2 of this
guideline, apply equally to services provided by KSA suppliers to non-resident customers.
本指南第 6.2 节所述的某些类型的供应（特殊情况）的例外情况，同样适用于 KSA 供应商向非居民

客户提供的服务。
Example (13): A company established and registered for VAT in the UAE pays an annual subscription
for its employees to use the airport lounge facilities at the Riyadh international airport. The
service relates to the use of a specific area of real estate (a special case), and is therefore subject
to VAT, even though it is made to a taxable customer in another GCC state.
例（13）:一家在阿联酋成立并注册了增值税的公司为其雇员使用利雅得国际机场的机场休息室设施支
付年费。该服务涉及到房地产特定区域的使用（特殊情况），因此需要缴纳增值税，尽管它是向海合
会另一个国家的纳税客户提供的。
8.2. Zero-rating services provided to non-GCC residents

向非海合会居民提供的零税率服务
The supply of services by a KSA supplier, for a Customer who does not reside in the GCC Territory
and who benefits from the service outside the GCC Territory, is in principle subject to the zero-
rate (71) .
KSA 供应商为不居住在 GCC 地区的客户提供的服务，如果该客户在 GCC 地区以外的地方享受
服务，原则上应适用零利率(71)。
In order to apply the zero-rate, the supplier must ensure it can meet each of the criteria set out
in Implementing Regulations(72):
为了适用零税率，供应商必须确保其能够满足《实施细则》(72)中规定的每一项标准：
a. The supply of those services does not take place in any Member State under “special cases” described in
the Unified VAT Agreement (and outlined in section 6.2 of this guideline) (73).在统一增值税协议中描述
的 "特殊情况 "下（并在本准则第 6.2 节中概述），这些服务的供应不在任何成员国发生(73)。
Example (14): A business established in India contracts with a hotel in the KSA to provide
accommodation for its employees. The supply of hotel services is a special case for place of supply
purposes, which is deemed to be supplied where carried out (KSA). Zero-rating cannot apply to a
service which is a special case. The hotel charges KSA VAT at 5%.
例（14）：一家在印度成立的企业与 KSA 的一家酒店签约，为其雇员提供住宿。就供应地而言，
酒店服务的供应是一种特殊情况，它被认为是在执行地（KSA）提供的。零税率不能适用于属于特
殊情况的服务。该酒店按 5%的比例收取 KSA 增值税。
b. The supplier has no evidence that the customer is resident in any GCC Member State and has evidence
that the customer is a resident outside the GCC Territory. GAZT expects this evidence will generally be
satisfied in practice by the issue of an invoice or other correspondence to a non-GCC address. Any
publicly available information showing the recipient having an office or branch in the GCC should
result in further investigation.
供应商没有证据表明客户是任何海合会成员国的居民，并有证据表明客户是海合会领土以外的居
民。GAZT 希望这种证据在实践中一般会通过向非海合会地址开具发票或其他信件来满足。任何公
开的信息显示收件人在海合会有一个办事处或分支机构，应导致进一步的调查。
Example (15): A German engineering company has an established branch in the KSA with an
office, employees and a Commercial Registration. The head office (in Germany) requests local tax
advice from a KSA accountancy firm,. The supplier is aware that the German company has a place
of residence in the KSA, so cannot apply the zero rate. KSA VAT is charged at 5% on the invoice. 例
（15）。
一家德国工程公司在 KSA 设立了分公司，有办公室、雇员和商业注册。总公司（在德国）要求一家
KSA 的会计师事务所提供当地的税务建议。供应商知道该德国公司在 KSA 有一个居住地，所以不能适
用零税率。KSA 的增值税在发票上按 5%收取。
c. The benefit of the Services is not received by the customer, or any other Person, when that person is
situated in the KSA. A non-resident customer with no GCC establishment may still have employees
or other representatives in the KSA on a temporary basis, who can receive the benefit of
services in the KSA. Where this happens, the zero-rate should not apply. This condition is
interpreted narrowly to benefits directly provided by the supplier to the customer or another
person.
供应商没有证据表明客户居住在任何 GCC 成员国，并且有证据表明客户是 GCC 领土以外的居民。
GAZT 希望，在实践中，通过向非 GCC 地址开具发票或其他信件通常会满足这一证据。任何显示收
件人在 GCC 设有办事处或分支机构的公开信息都应引起进一步调查。
(72) Article 33, Services provided to non-GCC residents, Implementing Regulations
(73) Articles 1721-, Place of Supply – Special Cases, Unified VAT Agreement
Returning to example (15): but in this case, the German company has a subsidiary entity in
the KSA who requires assistance with VAT returns. The German company contracts with a KSA
accountancy firm to provide VAT assistance. Whilst the accountancy firm is instructed by and
enters into a contract with the German company, it provides assistance directly to the team of
the KSA subsidiary. The benefit of the services are directly received by a person in the KSA and
the invoice to the German company is not eligible for zero-rating
回到例子（15）：但在这种情况下，德国公司在 KSA 有一个附属实体，需要增值税申报方面的协
助。该德国公司与一家 KSA 的会计师事务所签订合同，以提供增值税援助。虽然该会计师事务所
受德国公司的委托并与之签订了合同，但它直接向 KSA 子公司的团队提供协助。该服务的好处是
直接由 KSA 的人收到的，给德国公司的发票不符合零税率的要求。
Example (16): A natural person resident in Egyptian pounds (non-resident customer) visits a
currency kiosk at Riyadh airport to exchange Egyptian Pounds to Saudi riyal whilst travelling on
business. The currency provider charges a commission to the non-resident customer. The benefit
of the currency conversion is received by the non-resident customer in the KSA. VAT will be
charged on the currency provider’s commission.
例（16）：一个居住在埃及的自然人（非居民客户）在出差时到利雅得机场的货币亭兑换埃及镑到沙
特里亚尔。货币供应商向该非居民客户收取佣金。货币兑换的好处是由非居民客户在沙特收到的。
货币供应商的佣金将被征收增值税。
d. The services are not related to any tangible goods or property located in the GCC Territory during the
supply. This should be seen to include any services which affect or have the tangible goods or
property as a central part of the service. Insurance on moveable property situated in the GCC should
therefore not qualify for zero-rating, even where provided to a non-GCC resident.
服务与供应期间位于 GCC 领土内的任何有形商品或财产无关。这应该被视为包括影响或以有形商品
或财产为服务中心部分的任何服务。因此，位于海湾合作委员会 (GCC) 的动产保险不符合零税率的条
件，即使提供给非海湾合作委员会居民也是如此。
Example (17): A logistics provider charges a Korean supplier of electronic goods for storage and
distribution of a stock of goods held in the KSA. The services relate to tangible goods located in
the KSA, and the supply may not be zero-rated. The logistics provider charges KSA VAT at 5% on
the storage and distribution services.
例（17）：一家物流供应商向一家韩国的电子产品供应商收取储存和分销在韩国的货物库存的费
用。该服务涉及位于 KSA 的有形货物，该供应可能不属于零税率。该物流供应商对储存和分销服
务按 5%的税率向 KSA 收取增值税。
e. The supplier intends for the Services to be enjoyed outside the GCC Territory. The supplier should
anticipate that the recipient will use the services in the course of activities outside of the GCC.
供应商打算在海合会地区以外享受服务。供应商应预计到接收方将在海合会以外的活动中使用这些
服务。
f. The supplier has no evidence that the benefit of the Services will be enjoyed within the GCC Territory.
This requirement (to provide evidence) looks at the original supply by the supplier: the customer should
ultimately benefit from the services outside the GCC. The supplier should not zero-rate if his services
are directly provided to a person in the GCC (but paid for by a non-GCC customer). The onwards
provision of services by the customer to a third party (an indirect customer) which is later enjoyed in a
GCC country does not breach this requirement (to provide evidence).
供应商没有证据表明将在海合会领土内享受服务的好处。这一要求（提供证据）着眼于供应商的原始
供应：客户应最终从海合会以外的服务中受益。如果供应商的服务直接提供给海合会的人（但由非
海合会的客户支付），则不应实行零税率。客户向第三方（间接客户）提供的服务后来在海合会国家
享受，并不违反这一要求（提供证据）。
GAZT considers that for the interpretation of this provision, the benefit of services is enjoyed
within GCC Territory, and the services are not eligible to be zero-rated under this provision, in
cases when:
GAZT 认为，就本条款的解释而言，服务的好处是在 GCC 领土内享受的，在以下情况下，服务没有资格
根据本条款享受零税率:
• the non-resident (via an employee or other person situated in the KSA) receives the some
part of the service whilst in the KSA,
非居民（通过位于 KSA 的雇员或其他人员）在 KSA 境内接受部分服务。
• the service is performed in respect of the non-resident’s tangible property in the KSA, or
该服务是针对非居民在 KSA 的有形财产而提供的，或
• the services are performed directly by the supplier for the benefit of some other person
in the KSA.
服务是由供应商直接为其他在 KSA 的人提供的。
Example (18): An insurer in the KSA enters into a reinsurance contract with a third party, (non-
resident reinsurance provider established in Switzerland). Under the reinsurance contract, the
KSA insurer pays an annual premium to insure a portfolio of its risk.
例(18): KSA 的一家保险公司与第三方（在瑞士成立的非居民再保险商）签订了一份再保险合同。根据

再保险合同，KSA 的保险人每年支付保险费，为其风险组合投保。
The KSA insurer separately charges an upfront commission to the Swiss company as consideration
for the activities in referring the sale. The commission is consideration for services provided by
KSA insurer. The services provided by the KSA insurer are directly provided to the non-resident
reinsurance provider, and there is no consumption of this service by any person within the KSA.
KSA 保险公司单独向瑞士公司收取预付佣金，作为推荐销售活动的报酬。该佣金是对 KSA 保险公

司所提供服务的对价。KSA 保险公司提供的服务是直接提供给非居民再保险供应商的，在 KSA 境内
没有任何人消费这种服务。
The underlying insurance contracts which make up KSA insurer’s risk portfolio, provided by KSA
insurer to recipients in the KSA, do not affect the zero-rating of the commission.
构成 KSA 保险公司风险组合的相关保险合同，由 KSA 保险公司提供给 KSA 的接受者,不影响佣金的零评级。
8.3. Further examples
其他案例
This table is intended to illustrate application of the principles above – it is not intended to be an
exhaustive list.本表旨在说明上述原则的应用--它并不是一个详尽的清单。
Standard-rated 标准税率 Zero-rated 零税率

Lease of tangible In all cases where lease of To a non-resident only if tangible
goods to person who tangible goods located in the property is outside the GCC/KSA
has no GCC/KSA place GCC / KSA
of residence where 在所有位于 GCC/KSA 的有形商只有当有形商品在 GCC/KSA 之外
tangible goods located 品租赁的情况下时，才向非居民提供。
outside the GCC / KSA
将有形商品租赁给非
GCC/KSA 居住地的
人，而有形商品位
GCC/KSA 之外。
Lease of immoveable In all cases where property is Zero-rate cannot apply (Special
property in KSA, except for exempted Case under Unified VAT
不动产的租赁 residential lease – see Real Estate Agreement)
Guideline 不能适用零税率（统一增值税协
在所有的情况下，如果财产是在议下的特殊情况）
KSA，除了豁免的住宅租赁--见房
地产准则。
Provision of intangible N/A Zero-rated in most cases
assets / intellectual provided recipient has no
property GCC/KSA place of residence
无形资产/知识产权的规在大多数情况下，只要接受者没有
定 GCC/KSA 的居住地，就可以享受
零税率。
Physical work on In all cases where goods are in To a non-resident only if tangible
goods (repair, GCC/KSA good is outside the GCC/KSA
alteration) 在所有货物在 GCC/KSA 的情况只有当有形商品在 GCC/KSA 之
货物的体力工作下外时，才向非居民提供。
（修理、改建）
Storage of goods In all cases where goods are in To a non-resident in GCC only
货物的储存 KSA if tangible property is outside
在所有货物在 KSA 的情况下 the GCC/KSA
只有当有形财产在 GCC/KSA 外
时，才向 GCC 的非居民提供。
Testing services In all cases where goods are in May be zero-rated (under a
relating to goods KSA separate provision) if provided
与货物有关的测试在所有货物在 KSA 的情况下 with and ancillary to an
服务 international transport service
– see Transportation guideline
如果与国际运输服务一起提供
并附属于国际运输服务，可按
零税率计算（根据一个单独的
条款）--见运输指南
Financial services Where customer or direct Zero-rated in most cases
金融服务 recipient receives services in provided recipient has no
GCC/KSA (e.g. currency GCC/KSA place of residence
exchange at kiosk), or financing 在大多数情况下，只要接受者没有
of a physical asset in GCC/KSA GCC/KSA 的居住地，就可以享受
(see Financial Service guideline) 零税率。
客户或直接接受者在 GCC/KSA
接受服务（如在小卖部兑换货
币），或在 GCC/KSA 资助实物
资产（见金融服务准则）。
Insurance services If relating to an insured person Zero-rated if recipient has no
保险服务 or physical asset in the GCC/ GCC/ KSA place of residence and
KSA. Special Case may apply no link to an insured person/asset
for insurance of real estate or in the GCC/KSA (e.g. reinsurance
insurance of a transport. of a portfolio of risks)
如果与 GCC/KSA 的被保险人或实如果接受者没有 GCC/KSA 的居住
物资产有关。特殊情况可适用于房地，并且与 GCC/KSA 的被保险
地产保险或运输保险。人/资产没有联系，则为零税率
（例如，风险组合的再保险）
Sales commission Need to examine exact nature Zero-rated in most cases
销售佣金 of services (e.g. standard rate if provided recipient has no
commission is paid for any GCC/KSA place of residence
services involving physical 在大多数情况下，只要接受者没有
handling of goods in KSA) GCC/KSA 的居住地，就可以享受
需要审查服务的确切性质（例零税率。
如，如果为任何涉及在 KSA 实际
处理货物的服务支付佣金，则为
标准比率）
Intermediary fees N/A Zero-rated in most cases
中介费 provided recipient has no
GCC/KSA place of residence
在大多数情况下，只要接受者没有
GCC/KSA 的居住地，就可以享受
零税率。
Advertising services In cases where customer or If recipient has no GCC/KSA

广告服务 direct recipient (such as an place of residence and does not
affiliate supplying goods or make supplies of goods/services
services in the KSA) receives from the GCC/KSA
benefit of advertising in 如果接受者没有 GCC/KSA 的居
GCC/KSA 住地，并且没有从 GCC/KSA 提
如果客户或直接接受者（如在供货物/服务
KSA 提供商品或服务的关联公
司）从 GCC/KSA 的广告中获得
利益。
Market research In cases where a person in KSA Zero-rated in most cases
市场研究 receives direct benefit of services provided recipient has no
GCC/KSA place of residence
KSA 的人从服务中直接受益的情况在大多数情况下，只要接受者没有
下 GCC/KSA 的居住地，就可以享受
零税率。
Consultancy / advisory If recipient is receives the Zero-rated in most cases
services services whilst in the GCC/KSA provided recipient has no
咨询/顾问服务 (e.g. whilst carrying on a project GCC/KSA place of residence
there) 在大多数情况下，只要接受者没有
如果接受者在 GCC/KSA 接受服务 GCC/KSA 的居住地，就可以享受
（例如，在那里进行项目）。零税率。
Administration Need to examine exactly what Zero-rated in most cases
services services are being supplied provided recipient has no
行政服务 to determine if any GCC/KSA GCC/KSA place of residence
Consumption 在大多数情况下，只要接受者没有
需要检查所提供的服务的确切内容 GCC/KSA 的居住地，就可以享受
以确定是否有 GCC/KSA 的消费零税率。
Management services Need to examine exactly what Zero-rated in most cases
管理服务 services are being supplied provided recipient has no
to determine if any GCC/KSA GCC/KSA place of residence
Consumption 在大多数情况下，只要接受者没有
需要检查所提供的服务的确切内容 GCC/KSA 的居住地，就可以享受
以确定是否有 GCC/KSA 的消费零税率。
Recharge / onwards Need to examine exactly what Need to examine exactly what
charge of costs services are being supplied to services are being supplied to
补缴/提前收取费用 recipient, in order to determine if recipient, in order to determine if
any GCC/KSA consumption any GCC/KSA consumption
需要检查向受援国提供的服务到需要检查向受援国提供的服务到
底是什么，以确定是否有 GCC/ 底是什么，以确定是否有 GCC/
KSA 的消费。 KSA 的消费。
Electronic services In case of actual use inside KSA Zero-rate cannot apply – Special
电子服务 or the place of residenceis KSA Case under GCC Agreement
(Article 24 of Implementing 不能适用零税率--GCC 协议下的特
Regulations). (Special case 殊情况
under the GCC Agreement.
Supplies
to non-residents will often fall
outside the scope of VAT).
如果在 KSA 境内实际使用或居住地
是沙特（实施条例第 24 条）。
(GCC 协议下的特殊情况。对非居
民的供应对非居民的供应通常不在
增值税范围内）。不属于增值税的
范围）。
Services provided If person receives services in Zero-rate cannot apply
directly to an GCC/KSA, (even if another 不能适用零税率
individual person contracts for provision
直接向个人提供的服务 of services).
如果某人在 GCC/KSA 接受服
务，（即使另一个人签约提供
服务）。
Education services Standard rate will apply for Zero-rate cannot apply – Special
教育服务 educational services provided in Case under GCC Agreement.
the KSA. Note that remote learning may fall
对于在 KSA 提供的教育服务， under Electronic Services.
将适用标准税率不能适用零税率--GCC 协议下的特
殊情况。请注意，远程学习可能属
于电子服务范畴。
Transport services Standard-rated if the Zero-rate or out of scope may
交通服务 place of supply is in the apply according to special
KSA and the (separate) provisions.
zero-rate for Zero-rate for services to non-
services relating to international residents cannot apply – Special
transport does not apply Case under GCC Agreement.
如果供应地在 KSA，且与国际
Note:transport-related services
运输有关的服务不适用（单独
may fall outside scope or be
的）零税率，则按标准税率征
zero- rated.
收。
与国际运输有关的服务不适用。 (see transportation guideline)
根据特殊规定，可适用零利率或范
围外。
对非居民的服务不能适用零税率--
GCC 协议的特殊情况。
注：与运输有关的服务可能不属于
范围内或零税率。(见运输指南)
9. Transitional provisions
过渡条款
The place of supply rules for intra-GCC trade in the GCC VAT Agreement are designed to operate
in a system where all GCC states have introduced a domestic VAT system, and processes for
exchanging information on intra-GCC trade have been implemented.
海合会增值税协议中海合会内部贸易的供应地规则旨在在所有海合会国家都引入国内增值税制度
的系统中运作，并实施海合会内部贸易信息交换流程。
Transitional rules apply to ensure the appropriate application of VAT in the transitional period,
which effectively treat all GCC states outside the KSA as non-GCC territory during a transitional
period, until the GCC Agreement measures are implemented in full including the introduction of
an Electronic Services System.
过渡性规则适用于确保在过渡期内适当适用增值税，在过渡期内有效地将沙特以外的所有海合会
国家视为非海合会领土，直到海合会协定措施得到全面实施，包括引入电子服务系统。
9.1. Import of goods from GCC states.

从海合会国家进口货物
The Implementing Regulations set out a transitional rule to deem movements from other Member
States to be imports.
实施条例规定了一项过渡规则，将来自其他成员国的流动视为进口。
“Prior to the introduction of the Electronic Services System in all Member States:
“在所有成员国引入电子服务系统之前：
(a) a Taxable Person who receives Goods into the Kingdom from another Member State shall be
deemed to have imported the Goods into the Kingdom, and Tax will be collected in accordance
with the provisions for other imports(74)”
从另一成员国接收货物进入沙特王国的纳税人应被视为已将货物进口到沙特王国，并将根据其
他进口规定征税(74)"
The procedure for the filing of customs declarations and collection of VAT by Saudi Customs are
the same as for an import of goods from outside of GCC territory.
沙特海关报关和征收增值税的程序与从海合会境外进口的货物相同。
Example (19): The owners of ABC Co, a small trading company based in Al Khobar, visit Bahrain
to purchase electronic goods in the market. They return with a van of goods purchased for
commercial resale. The owners must present themselves to Saudi Customs at the land border
and complete a customs declaration of the goods being imported into the KSA, in line with the
requirements of Saudi Customs.例（19）。
ABC 公司是一家位于 Al Khobar 的小型贸易公司，其业主到巴林的市场上购买电子商品。他们带着一车

购买的货物返回，用于商业转售。业主们必须在陆地边界向沙特海关报到，并按照沙特海关的要求，
完成进口到沙特的货物的报关。
Following inspection of the goods by Saudi Customs, the VAT payable on the import of goods is
calculated and payable before the goods are released to free circulation in the KSA.
在沙特海关对货物进行检查后，在货物被放行在沙特境内自由流通之前，要计算并缴纳货物进口
的增值税。
The transitional rule applies until the Electronic Services System (75) is implemented across all
Member States. This will be formally announced by way of an Order made by GAZT, after which
date the transitional rule will cease to apply and VAT will be applied based on the rules for intra-
GCC trade set out in the Unified VAT Agreement.
该过渡规则适用于所有成员国实施电子服务系统（75）之前。这将由 GAZT 以命令的形式正式宣

布，在此日期之后，过渡性规则将不再适用，增值税将根据统一增值税协议中规定的海湾合作委
员会内部贸易的规则来适用。

(75) Article 71, Electronic Service Systems, Unified VAT Agreement
Summary: Goods supplied to a KSA customer 摘要: 向一个 KSA 客户提供的货物

Goods shipped Transitional treatment Treatment following introduction of
from:货物发货于：过渡期的待遇 Electronic Services System 引入电子服务系
统后的待遇
KSA 沙特阿拉伯 KSA VAT charged KSA VAT charged
收取 KSA 增值税收取 KSA 增值税
Other GCC state Import: VAT paid to Saudi Supply to a Taxable Customer: Customer
其他海合会国家 Customs by importer 进 accounts for KSA VAT under the reverse
口：进口商向沙特海关支付 charge mechanism
的增值税向应税客户供货：根据反向收费机制，对 KSA
增值税进行核算缴费机制
Supply to a non-taxable customer: No KSA
VAT charged (unless supplier is registered or
required to register in the KSA)
供应给非应税客户：不收 KSA 增值税（除
非供应商已经注册或被要求在 KSA 注册
Non-GCC state Import: VAT paid to Saudi Import: VAT paid to Saudi Customs by
非海合会国家 Customs by importer 出 importer
口：出口商向沙特海关支付进口:进口商向沙特海关支付的增值税
的增值税
9.2. Export of Goods to GCC countries

向海合会国家出口货物
A corresponding transitional rule applies to movements from the KSA to another GCC Member
State.相应的过渡性规则适用于从 KSA 到另一个海合作会成员国的流动。
“Prior to the introduction of the Electronic Services System in all Member States:
"在所有成员国引入电子服务系统之前:
(b)
Supplies of Goods involving transport of the Goods from the Kingdom to another Member
State shall be treated as an Export of the Goods for VAT purposes.(76)
”涉及将货物从王国运输到另一成员国的货物供应，就增值税而言，应被视为货物的出口(76)。"
The conditions and evidence requirement for a supplier to apply the zero-rate to an export of
goods to another GCC state during the transitional period are the same as those applicable to an
export of goods outside of GCC Territory (discussed in section 7 of this guideline).
供应商在过渡期内对出口到另一个海合会国家的货物适用零税率的条件和证据要求，与适用于出
口到海合会领土以外的货物的条件和证据要求相同（在本准则第 7 节讨论）。
Summary: Goods supplied by a KSA supplier
摘要: 由 KSA 供应商提供的货物

Goods shipped to Transitional treatment Treatment following introduction of
destination in: 过渡期的待遇 Electronic Services System 引入电子服务系统
货物运往目的地在: 后的待遇
KSA 沙特阿拉伯 VAT charged at 5% VAT charged at 5%
按 5%收取增值税按 5%收取增值税
Other GCC state Export: Zero-rate Supply to a Taxable Customer: no KSA VAT
其他海合会国家出口：零利率 chargeable 向纳税客户供货：不收 KSA 增值
税
Supply to a non-taxable customer: KSA VAT
charged (unless supplier is registered or
required to register in other GCC state)向非
纳税客户供货：收 KSA 增值税（除非供应商
已在其他海合会国家注册或被要求在其他海
合会国家注册）
Non-GCC state Export: Zero-rate Export: Zero rate
非海合会国家出口：零利率出口：零利率

9.3. Services received from other GCC states

从其他海湾合作委员会国家获得的服务
All services received by a Taxable Customer in the KSA from a non-resident supplier, where the
place of supply of services is in the KSA, are subject to VAT under the reverse charge mechanism.
This applies whether the non-resident supplier is resident in another GCC state, or has no place
of GCC residence.
纳税客户在 KSA 从非居民供应商处获得的所有服务，如果服务供应地在 KSA，则应根据反向收费机
制缴纳增值税，无论非居民供应商是居住在另一个海合会国家，还是没有海合会居住地，这都适
用。
In this way, the transitional rules do not expressly affect the receipt of services in the KSA.
这样一来，过渡性规则就不会明确影响在 KSA 接受服务的情况。
9.4. Services provided to other GCC states

向海合会其他国家提供的服务
The transitional rules consider any GCC state without an introduced VAT system to be wholly
outside the ambit of GCC VAT (“third countries”) – with corresponding effects on the place of
supply and the concept of a GCC resident(77).
过渡性规则认为任何没有引入增值税制度的海合会国家完全不在海合会增值税的范围内（"第三
国"）--对供应地和海合会居民的概念有相应的影响(77) 。
The rules for internal trade between GCC countries are not operational until the other GCC
Member State has introduced a VAT system, and this is covered by an Electronic Services System
operating between that Member State and the KSA. Until such time, the other GCC states are
considered to be outside of GCC territory. Supplies made in that state are considered to be made
in a third country outside of GCC territory, and residents in that State are treated as residents of
a non-GCC country.
海合会国家之间的内部贸易规则在另一个海合会成员国引入增值税制度之前是无法实施的，而这是由
该成员国与沙特之间的电子服务系统所涵盖的。在这之前，其他海合会国家被认为是在海合会领土之
外。在该国家进行的供应被认为是在海合会领土之外的第三国进行的，而该国的居民被视为非海合会
国家的居民。
Therefore, KSA VAT will in principle apply to all supplies made by KSA suppliers to (taxable or non-
taxable) customers in other GCC states – unless the special cases for place of supply apply.
因此，沙特的增值税原则上将适用于沙特供应商向海合会其他国家的（应税或不应税）客户提供
的所有用品--除非供应地的特殊情况适用。
During the transitional period, zero-rating may apply for supplies of services to recipients who
are established in another GCC state and are not established in the KSA. To apply zero-rating, the
tests described in section 8.2 are applied, noting that other GCC states are not considered as GCC
Territory during this transitional period.
在过渡期内，零税率可适用于向在另一个海合会国家成立但未在 KSA 成立的客户提供的服务。为了适
用零税率，适用第 8.2 节所述的测试，并注意到在这个过渡时期，其他海合会国家不被视为海合会领
土。
Under the fact set in example (11): A lawyer in the KSA provides advice on Saudi law to a recipient
who is registered for VAT in the UAE. In this transitional example, whilst UAE has implemented a
VAT system at the time of supply, there is not however any Electronic Services System operational
between the countries. The place of supply of services is therefore determined under the standard
provisions for supplies of services made by a supplier resident in the KSA, even though the service
is provided to a Taxable Customer in another GCC state.
根据例（11）中的事实设定。一位在沙特的律师向一位在阿联酋注册增值税的接受者提供沙特法
律的咨询。在这个过渡性例子中，虽然阿联酋在提供服务时已经实施了增值税制度，但两国之间
没有任何电子服务系统在运行。因此，服务供应地是根据居住在沙特的供应商提供服务的标准规
定来确定的，即使该服务是提供给海湾合作委员会另一个国家的应税客户的。
The supplier must consider whether zero-rating can apply, considering the tests set out in section
8.2 for transitional purposes. Where the UAE recipient does not have an establishment in the KSA
or received the performance of the services in the KSA, the KSA lawyer may therefore apply the zero-
rate.供应商必须考虑是否可以适用零税率，考虑第 8.2 节中规定的测试 , 以达到过渡的目的。如
果阿联酋的接收方在 KSA 没有设立机构或在 KSA 接受服务，KSA 的律师可以适用零税率。
Example (20): Kuwait Catering Company engages Al Qasim Co, a market research firm located
in the KSA, to carry out market research on soft drinks to help its business strategy. Al Qasim Co
carries out the research in cities around the KSA, but the results of the research are provided to
Kuwait Catering Company in Kuwait, with no benefit received in the KSA. At the date of the
completion of the services on 24 February 2018, Kuwait did not have an operational VAT system.
Therefore, the place of supply of Al Qasim Co’s services falls within KSA VAT. However, as Kuwait
Catering Company is considered a non-GCC resident under the transitional rules, Al Qasim Co
may apply KSA VAT at the zero rate, provided the remaining tests for zero-rating in section 8.2
are met.
例（20）:科威特餐饮公司聘请位于 KSA 的市场研究公司 Al Qasim Co 进行软饮料的市场研究，以帮助其
商业战略。 Al Qasim 公司在沙特周围的城市进行研究，但研究的结果提供给科威特餐饮公司，沙特没
有得到任何好处。在 2018 年 2 月 24 日完成服务之日，科威特还没有一个可操作的增值税系统。因
此，Al Qasim Co 的服务供应地属于 KSA 的增值税范围。然而，由于根据过渡性规则，科威特餐饮公司
被视为非海湾合作委员会居民，Al Qasim Co 可以按零税率适用 KSA 增值税，但必须满足第 8.2 节中零税
率的其余测试。

10. Input VAT Deduction

进项税额扣减
10.1. General Provisions
一般规定
A VAT registered person may deduct Input VAT charged on goods and services it purchases or
receives in the course of carrying on its Economic Activity. Input VAT may be deducted on:
增值税注册人可以扣除其在开展经济活动过程中购买或接受的货物和服务的进项增值税。进项增
值税可在以下方面进行扣除:
• VAT charged by a VAT-registered supplier in the KSA;

KSA 的增值税注册供应商收取的增值税。
• VAT self-accounted by the VAT-registered person under the Reverse Charge Mechanism;
or
增值税注册人根据反向收费机制自行核算的增值税；或
• Import VAT paid to Saudi Customs on imports of goods into the Kingdom.
向沙特海关支付的进口货物的进口增值税。
As a general rule, input VAT which is related to the taxpayer’s VAT exempted activities is not
deductible as input VAT.
一般来说，与纳税人的增值税免税活动有关的进项增值税不能作为进项增值税扣除。
In addition, input VAT may not be deducted on any costs incurred that do not relate to the
Economic Activity of the taxable person (including some blocked expenditure types such as
entertainment, sporting or cultural services, catering service, and restricted motor vehicles) (78), or
on any costs which relate to making exempt supplies.
此外，与纳税人的经济活动无关的任何费用（包括一些受阻的支出类型，如娱乐、体育或文化服
务、餐饮服务和受限制的机动车辆）(78)，或与提供免税产品有关的任何费用，不得抵扣进项增值
税。
This input VAT is a credit entered on the VAT return which is offset against the VAT charged
on supplies (output VAT) made during that period. Input VAT may only be deducted where the
Taxable Person holds a tax invoice, or customs documents showing the amount of tax due, (or
any other document showing the amount of input tax paid or due, subject to the approval of the Authority)
(79)
.
这笔进项增值税是在增值税申报表上的抵扣，可以抵扣该期间所提供的产品（销项增值税）的增
值税。只有在纳税人持有税务发票或显示应纳税额的海关文件（或显示已付或应付进项税额的任
何其他文件，但须经当局批准）(79)，进项增值税才能被扣除。
10.2. Proportional deduction relating to input VAT

与进项增值税有关的比例扣减
VAT incurred which relates to a taxpayer’s VAT exempt activities, such as exempt financial services
or residential rental, is not deductible as Input VAT. A person making both taxable and exempted
supplies, can only deduct the Input VAT related to the taxable supplies.
与纳税人的增值税免税活动有关的增值税，如免税的金融服务或住宅租赁，不能作为进项税额扣
除。一个既提供应税产品又提供免税产品的人，只能扣除与应税产品有关的进项增值税。
If a taxable person incurs general costs or expenses (overheads) in the making of taxable supplies,
and others that are exempt from VAT, he must in that event split the costs and expenses precisely
so as to specify those costs that relate to the taxable supplies. The input tax will be determined in
accordance with the following rules(80):
如果一个纳税人在制造应税品时发生一般成本或费用（间接费用），以及其他免于增值税的成本或费
用，在这种情况下，他必须准确地分割成本和费用，以明确那些与应税品有关的成本。进项税将根据
以下规则确定(80)：
Input VAT directly attributed to taxable

Deduct in full 全额扣减
supplies
直接归属于应税产品的增值税进项税额
Input VAT directly attributed to exempt
No deduction 不扣减
supplies
直接归属于免税产品的进项增值税
Overheads and input VAT that cannot
Partial deduction based on apportionment
be directly attributed to taxable supplies
不能直接归属于应税品的管理费用和进基于分摊的部分扣减
项增值税
The overhead costs/expenses incurred by the Taxable Person for making both taxable and
exempted supplies must be apportioned to most accurately reflect the use of those costs in the taxable
portion of the taxpayer’s activities.
纳税人为制造应税和免税产品而发生的间接成本/费用必须进行分摊，以最准确地反映这些成本在纳税
人活动的应税部分的使用情况。
(78) A detailed list of the blocked expenditures is listed under Article 50 of the Implementing Regulations.
(79) Article 49(7), Input Tax Deduction, Implementing Regulations.
(80) Article 51, Proportional deduction of Input Tax, Implementing Regulations
A prescribed default method of proportional deduction is calculated on the values of supplies

made in the year, using of the following fraction:
按照规定的默认方法，根据当年的供货价值，使用以下分数来计算比例扣减：
The value of Taxable Supplies made by the Taxable Person in the last calendar year
纳税人在上一个公历年所做的应税用品的价值
The total value of Taxable Supplies and Exempt Supplies made by the Taxable Person
during the last calendar year
应纳税人在上一个公历年提供的应税用品和免税用品的总值
The fraction for the default method does not include supplies of Capital Assets made by the
taxpayer, as these distort the use of input VAT.
默认方法的分数不包括纳税人提供的资本资产，因为这些会扭曲进项增值税的使用。
Alternative attribution methods, using other calculation approaches than the value of supplies,
may be approved with GAZT in cases where these better reflect the actual use of VAT incurred.
Further information about deduction of VAT and proportional VAT recovery is provided in the
Input Tax deduction guideline.
在更好地反映增值税实际使用情况的情况下，使用供应品价值以外的其他计算方法的替代归属方
法，可以得到 GAZT 的批准。关于扣除增值税和按比例回收增值税的进一步信息，在进项税额扣除
指南中提供。
10.3. Deduction of VAT on imports

进口增值税的扣除
Deduction of VAT is only available for the person who acts as importer of the goods into the
KSA. As a condition of input VAT deduction, a taxable person must hold:
增值税的扣减只适用于作为货物进口商的人，在进入科威特的时候。作为进项增值税扣
除的条件，纳税人必须持有：
“the customs documents proving that he imported the Goods in accordance with the Common
Customs Law.(81)”
"证明他按照普通海关法进口货物的海关文件(81)"。
If a taxable person does not act as importer, it is not eligible to deduct VAT on the import of
goods.如果一个纳税人不作为进口商，就没有资格扣除进口货物的增值税。
The Importer (according to the Common Customs Law) is the person eligible to deduct input tax
charged on imports. In some cases, the importer may vary according to the records of the person
who owns the goods at the time of importation (for example when a broker imports the goods)..
In all cases, the person eligible to deduct/recover VAT is the importer or the third party provided
that the goods are to be used in the course of taxable activities.
进口商（根据《普通海关法》）是有资格扣除对进口货物收取的进项税的人。在某些情况下，进口商
可能根据进口时拥有货物的人的记录而有所不同（例如，当经纪人进口货物时）。在所有情况下，有
资格扣除/收回增值税的人是进口商或第三方，只要货物是在应税活动中使用。
Example (21): A KSA customer acts as the importer of goods owned by a non-resident supplier,
to be installed by the non-resident supplier at the business premises of the KSA customer. As the
goods are to be used by the KSA customer for the purpose of its economic activities, and it acts as
importer, it is eligible to deduct VAT paid on imports if the other criteria are met.
例（21）：一个 KSA 客户作为非居民供应商所拥有的货物的进口商，将由非居民供应商在 KSA 客
户的商业场所安装。由于该货物将由 KSA 客户用于其经济活动的目的，并且它作为进口商，如果
符合其他标准，它有资格扣除进口时支付的增值税。
Example (22): An KSA resident individual appoints a customs broker to carry out import formalities
for an expensive vehicle, using the broker’s licence. The broker pays the cost and passes this to the
KSA resident as a disbursement, together with the fee for his brokerage services. The imported
vehicle is not used by the broker as part of its economic activities. The broker is not able to deduct
the input VAT.
例（22）: 一家 KSA 居民个人委托一家报关行使用报关行的执照为一辆昂贵的汽车办理进口手续。经纪
人支付了费用，并将此费用和他的经纪服务费一起转给了该 KSA 居民。该进口车辆并不是由经纪人作
为其经济活动的一部分来使用。经纪人不能扣除进项增值税。
(81) Article 48, Conditions for Exercising the Right of Deduction, Unified VAT Agreement
10.4. Deduction of VAT paid under reverse charge mechanism

在反向收费机制下支付的增值税的抵扣
VAT deduction is available for the VAT paid by a taxable person under the reverse charge
mechanism, provided that the goods or services received are for the purpose of the taxable
person’s economic activities in the course of making taxable supplies.
纳税人在反向收费机制下支付的增值税可以进行扣除，前提是收到的货物或服务是为了纳税人在
提供应税产品过程中的经济活动。
The reporting of the reverse charged VAT is a condition for the corresponding deduction. The
reporting of output tax and input tax is – under standard cases – reported on the same VAT
return (Box 9).
报告反向收费的增值税是进行相应扣除的一个条件。销项税和进项税的报告--在标准情况下--在同
一增值税申报表中报告（方框 9）。
Section 6.3 provides an example of VAT reporting in cases where self-accounted VAT is not
deductible in full.
第 6.3 节提供了一个在自行核算的增值税不能全额扣除的情况下报告增值税的例子。
The supplier does not issue an invoice including KSA VAT for the goods or services which are
subject to the reverse charge mechanism(82).
供应商不开具包括受反向收费机制约束的货物或服务的 KSA 增值税发票(82)。
Therefore, the recipient of the supply will not hold a valid tax invoice from the supplier in respect
of the VAT charged. GAZT accepts that acceptable evidence of the VAT payable in this case will
be the non-resident supplier’s commercial invoice evidencing the VAT payment.
因此，供应的接收方不会持有供应商就所收取的增值税提供的有效税务发票。 GAZT 认为，在这种
情况下，可接受的应付增值税证据是非居民供应商的商业发票，以证明增值税的支付。
10.5. Deduction relating to zero-rated exports

与零税率出口有关的扣减
VAT is deductible for KSA VAT charged on the supply of goods or services used in the course of
making zero-rated export supplies (export).
对于在进行零税率出口供应（出口）过程中使用的货物或服务的供应所收取的 KSA 增值税是可以
扣除的。
In most cases, a taxable person who predominantly carries on export activities will have Input
VAT exceeding Output VAT, and will be eligible for refund of VAT on a regular basis.
在大多数情况下，主要从事出口活动的纳税人的进项增值税将超过销项增值税，并有资格定期获
得增值税退税。
A refund of the excess balance of VAT repayable (credit balance) may be claimed upon filing of
the VAT return(83).
在提交增值税申报表(83)时，可以要求退还应偿还的增值税的超额余额（抵扣余额）。
(82) Article 44(3), Tax Deduction Principle, Unified VAT Agreement

(83) Article 69, Refund of overpaid Tax, Implementing Regulations
11. Obligations of the taxable person

纳税人的义务
In your capacity as a taxable person, you must evaluate your tax obligation and also comply with
the conditions and obligations relating to VAT. This includes registering for VAT as necessary, and
exactly calculating the net amount of VAT payable, and paying the tax at the time due, as well as
keeping all necessary records and cooperating with officials of the Authority on demand.
作为纳税人，你必须评估你的纳税义务，同时遵守与增值税有关的条件和义务。这包括在必要时
进行增值税登记，准确计算应缴纳的增值税净额，并在到期时缴纳税款，以及保存所有必要的记
录，并根据要求与税务局官员合作。
If you are not sure of your obligations, you must contact the Authority through its website at vat.
gov.sa or by other means of communication, and you may also seek external consultation through
a qualified consultant. There follows below a review of the most important tax obligations
provided for in the Law and the Implementing Regulations.
如果你不确定你的义务，你必须通过管理局的网站 vat. gov.sa 或其他通信方式与管理局联系，你也
可以通过合格的顾问寻求外部咨询。以下是对该法和实施细则中规定的最重要的纳税义务的回
顾。
11.1. Issuing invoices

开具发票
A supplier must issue a tax invoice for each taxable supply made to any VAT-registered person or
to any other legal person, or issue a simplified invoice in the event that the value of the supply
is less than SAR 1,000, or for supplies made to the end consumer, by no later than fifteen days
following the end of the month in which the supply is made.
供应商必须为向任何增值税注册人或任何其他法人提供的每项应税供应开具税务发票，或在供应价值
低于 1,000 沙特里亚尔的情况下开具简化发票，或对于向最终消费者提供的供应，最迟在供应月结束后
15 天内开具。
The tax invoice must clearly detail information such as the invoice date, supplier’s tax identification number,
taxable amount, tax rate applied, and the amount of VAT charged (84). If different rates have been
applied to supplies, the value of each supplies at each rate must be separately specified, as well as the
VAT applicable to each rate. A tax invoice may be issued in the form of a commercial document (such as a
ticket receipt), provided that that document contains all of the requirements for the issuing of tax
invoices as set out in the Implementing Regulations to the Law(85).
税务发票必须清楚地详细说明信息，如发票日期、供应商的税务识别号码、应纳税额、适用的税率和
收取的增值税金额(84)。如果对供应品适用不同的税率，则必须分别说明每项供应品在每个税率下的
价值，以及适用于每个税率的增值税。税务发票可以以商业文件（如票据）的形式开具，但该文件必
须包含本法实施细则中对开具税务发票的所有要求（85）。
An invoice is not required to be issued by the recipient of a supply of services subject to the reverse
charge mechanism. However, the non-resident supplier’s invoice should be maintained with the
business records.
受反向收费机制约束的服务供应的接收方不需要开具发票。然而，非居民供应商的发票应与商业
记录一起保存。
Further information on the requirements for tax invoicing can be found in the VAT manual or at
vat.gov.sa.
关于开具税务发票要求的更多信息，可以在增值税手册中找到，或者在 vat.gov.sa.
11.2. Filing VAT Returns

提交增值税申报表
Each VAT registered person, or the person authorised to act on his behalf, must file a VAT return
with GAZT for each monthly or quarterly tax period (as appropriate). The VAT return is considered
the taxable person›s self-assessment of tax due for that period.
每个增值税注册人或被授权代表其行事的人，必须在每个月或季度的纳税期（视情况而定）向 GAZT 提
交增值税申报表。增值税申报表被认为是纳税人对该期应缴税款的自我评估。
Monthly VAT periods are mandatory for taxable persons with annual revenues exceeding SAR 40
million. For all other VAT registered persons, the standard tax period is three months.
对于年收入超过 4000 万里亚尔的纳税人来说，每月的增值税期是强制性的。对于所有其他增值税注册
人，标准税期为三个月。
The VAT return must be filed, and the corresponding payment of net tax due made, no later than
the last day of the month following the end of the tax period to which the VAT return relates.
增值税申报表必须在不晚于增值税申报表所涉税期结束后一个月的最后一天提交，并支付相应的
应缴净税。
More information on filing of VAT returns is provided in a separate guideline.

关于增值税申报的更多信息在另一份指南中提供。
If the VAT return results in VAT due to the taxpayer, or if the taxpayer has a credit balance for
any reason a request for a refund of this VAT may be made after the filing of the VAT return,
or at any later time during the next five years by filing a request for a refund to the Authority.
GAZT will review these requests and will pay the amount due on refund requests that have been
approved, directly to the taxpayer(86).
如果增值税申报导致纳税人应缴的增值税，或纳税人因任何原因有抵扣余额，可在提交增值税申报
后，或在未来五年内的任何时间向管理局提出退税申请，要求退还这笔增值税。 GAZT 将审查这些请
求，并将直接向纳税人支付已获批准的退税请求的应付金额（86）。
(84) Article 53, Tax Invoices, Implementing Regulations

(85) Article 53, Tax Invoices, Implementing Regulations
11.3. Keeping records

保存记录
All taxpayers are required by law to keep appropriate VAT records relating to their calculation
of VAT for audit purposes. This includes any documents used to determine the VAT payable on a
transaction and in a VAT return. This will generally include:
法律要求所有的纳税人保留与他们计算增值税有关的适当的增值税记录，以便审计。这包括用于确定
交易和增值税申报表中应缴纳的增值税的任何文件。这通常包括：
• tax invoices issued and received;

发出和收到的税务发票
• books and accounting documents;
账簿和会计文件
• contracts or agreements for large sales and purchases;
大额销售和采购的合同或协议
• bank statements and other financial records;
银行报表和其他财务记录
• import, export and shipment documents; and
进口、出口和装运文件；以及
• other records relating to the calculation of VAT
与增值税计算有关的其他记录
Records may be kept in physical copy, or in some cases electronically where the conditions
specified in Regulations are met.记录可以以实物形式保存，或在某些情况下以电子形式保存，但要
满足《条例》规定的条件。
These records must be made available to GAZT on request. All records must be kept for at least
the standard retention period of 6 years. That minimum period for retention is extended to 11
years in connection with invoices and records relating to movable capital assets, and 15 years in
connection with invoices and records relating to non-movable capital assets(87).
这些记录必须应要求提供给 GAZT。所有记录必须至少保存 6 年的标准保留期。与动产相关的发票
和记录的最低保留期限延长至 11 年，与非动产相关的发票和记录延长至 15 年(87)。
11.4. Certificate of registration within the VAT system

增值税系统内的注册证书
A resident person who is subject to VAT and registered with the Authority in the VAT system
must display a certificate to the effect that he has been registered in the VAT system in a place
visible to the public at his main place of business and at all his branches.
须缴纳增值税并在增值税系统中向管理局登记的居民必须在其主要营业场所和所有分支机构的公
众可见的地方展示一份证书，表明他已经在增值税系统中登记。
In the event of a contravention, the person in breach will be liable to the penalties provided for
in the Law.
如有违反，违反者将受到法律规定的处罚。
11.5. Correcting past errors

纠正过去的错误
If a taxable person becomes aware of an error or an incorrect amount in a filed VAT Return, or of
any other non-compliance with the VAT obligation, he should notify GAZT and correct the error
by amending VAT the tax return. Errors resulting in a net understatement of VAT (exceeding SAR
5,000) must be made known to GAZT within twenty (20) days of detecting the error or incorrect
amount, and the previous return must be amended. In connection with minor errors resulting in
a difference of less than SAR 5,000, the error may be corrected by amending the net tax in the
subsequent tax return(88).
如果纳税人意识到提交的增值税申报表中有错误或不正确的金额，或有任何其他不符合增值税义务的
情况，他应该通知 GAZT ，并通过修改增值税申报表来纠正错误。导致净少缴增值税的错误（超过
5,000 里亚尔）必须在发现错误或不正确的金额后二十（20）天内告知 GAZT，并且必须修改之前的申
报表。对于导致差额小于 5,000 沙特里亚尔的轻微错误，可以通过修改随后的纳税申报单(88)中的净税
额来纠正错误。
Further information on correcting errors can be found through vat.gov.sa.

关于纠正错误的更多信息可以通过 vat.gov.sa 找到。
(86) Article 69, Refund of overpaid Tax, Implementing Regulations

(87) Article 66, Records, Implementing Regulations, and Article 52, Capital Assets, Implementing Regulations
(88) Article 63 [Correction of Returns], Implementing Regulations.
12. Penalties
处罚
The Authority may impose penalties or fines on taxpayers for violations of VAT requirements set
out by the Law or Implementing Regulations.(89)
管理局可以对违反法律或实施细则规定的增值税要求的纳税人处以处罚或罚款（89）
Description of offence 违法行为说明 Associated fine 相应的处罚

Submitting false documents with the intent • At least the amount of the VAT due
of evading the payment of the VAT due or to 至少是应缴增值税的金额
reducing its value • Up to three times the value of the goods
提交虚假文件，意图逃避支付应缴的增值税或 or services
降低其价值
最高为货物或服务价值的三倍
Moving goods in or out of the Kingdom • At least the amount of the VAT due
without paying the VAT due 至少应缴的增值税金额
不支付应付的增值税将货物运入或运出王国 • Up to three times the value of the goods
or service
最高为货物或服务价值的三倍
Failure to register for the VAT in the allotted
SAR 10,000
timeframe
未在规定的时间内进行增值税登记 10,000 里亚尔
Filing incorrect tax return, amend a tax
return after submission or filing any VAT Equal to 50% of the value of the
document with the Authority resulting in a difference between the calculated Tax
lower amount due and Tax due
提交错误的报税单，在提交后修改报税单，或
向当局提交任何增值税文件，导致应付金额减相当于计算出的税款与应缴税款之间差额
少的 50%的价值
Failure to file VAT return in time 5%-25% of the VAT in respect of which
未能及时提交增值税申报表 the return should have been filed
本应申报的增值税的 5%-25%。
Failure to pay the VAT in time 5% of the VAT due for each month or
未及时缴纳增值税 part thereof
每个月或其中部分月份应缴增值税的
5%。
Collecting VAT without being registered Up to SAR 100,000
未注册就收取增值税不超过 100,000 里亚尔
Failure to maintain books and records
Up to SAR 50,000
as stipulated in the regulations
未按规定保存账簿和记录不超过 50,000 里亚尔
Preventing GAZT employees from
Up to SAR 50,000
performing their duties
阻止 GAZT 雇员履行其职责不超过 50,000 里亚尔
Violating of any other provision of the VAT
Up to SAR 50,000
regulations or the VAT law
违反增值税条例或增值税法的任何其他规定不超过 50,000 里亚尔
In all cases, if a violation is repeated within three years from the date of issuing the final decision
of the penalty, the Authority may double fine for the second offense.
在任何情况下，如果在发布处罚的最终决定之日起三年内再次违规，管理局可以对第二次违规行为进
行双倍罚款。
The level of the penalty or fine imposed is set by GAZT with regard to the taxpayer’s behaviour
and compliance record (including taxpayers meeting their requirements to notify GAZT of any
errors and provide co-operation to rectify mistakes).
处罚或罚款的力度由 GAZT 根据纳税人的行为和合规记录（包括纳税人满足通知 GAZT 任何错误并
提供合作以纠正错误的要求）来确定。
.
(89) Chapter Sixteen: Articles (39), (40), (41), (42), (43), (44), (45), and (47), Tax Evasion and Penalties, VAT Law.
13. Applying for the issue of rulings (interpretative

decisions)
申请发布裁决（解释性决定）
In the event that you are not sure about the manner of application of VAT to a particular activity
or particular transaction that you are doing or intend to do, after referring to the relevant
provisions and the relevant guideline, you may submit an application to the Authority to obtain a
ruling. The application should set out the full facts relating to the particular activity or particular
transaction on which you are asking the Authority to express its view.
如果你对你正在进行或打算进行的某项活动或特定交易的增值税适用方式不确定，在参考了相关规定
和相关准则后，你可以向管理局提交申请，以获得裁决。该申请应列出与你要求管理局表达意见的特
定活动或特定交易有关的全部事实。
Rulings may be in one of the two following forms:

裁决可以采用以下两种形式之一：
• Public: in which event the Authority will publish details of the ruling, but without referring to
any private particulars relating to the individual taxpayer, or
公开：在这种情况下，税务局将公布裁决的细节，但不提及与个别纳税人有关的任何私人细
节，或
• Private: in which case the Authority will not publish the ruling.
非公开：在这种情况下，税务局将不公布裁决。
The ruling may contain all of the information relating to the activity or the transaction in respect of
which the ruling is requested, in addition to an explanation concerning the particular area of doubt or
uncertainty in the law or the guide that you have looked at. You may choose to describe the
alternatives and what you consider to be the correct treatment.
裁决书可以包含与请求裁决的活动或交易有关的所有信息，此外还有关于你所看的法律或指南中的特
定疑问或不确定领域的解释。你可以选择描述替代方案和你认为正确的处理方法。
Neither a public nor a private ruling issued by the Authority will be treated as binding on it or
upon the taxable person in connection with any transaction that he performs, and it shall not be
possible to rely on it in any manner.
管理局发布的公开或非公开裁决都不会被视为对其或对纳税人进行的任何交易有约束力，而且不
可能以任何方式依赖它。
The Authority is not obliged to respond to all requests for rulings, and it may review all requests
and specify priorities on the basis of certain elements, including:
管理局没有义务回应所有的裁决请求，它可以审查所有的请求，并根据某些因素指定优先次序，
包括：
• The level of information submitted by the taxpayer in the request,

纳税人在请求中提交的信息水平
• The potential benefit to taxpayers as a whole on the issuing of a general ruling concerning
some transaction or activity,
就某些交易或活动发布一般裁决对纳税人整体的潜在利益。
• Whether there is an existing law or guide dealing with this request.

是否有处理这一请求的现有法律或指南。
14. Contacting us
联系我们
For more information about VAT treatment, kindly visit our website: vat.gov.sa; or contact us on the
following number: 19993
有关增值税处理的更多信息，请访问我们的网站：vat.gov.sa；
或通过以下电话与我们联系：19993。
15. Frequently asked questions

常见问题
(1) My business does not have an import licence. How will VAT apply to goods imported for my business?
我的企业没有进口许可证。增值税将如何适用于为我的企业进口的货物？
VAT will be payable by the person who acts as importer in accordance with Customs Law. This
person must determine whether it uses the goods for the purposes of its economic activities and
is able to deduct VAT charged on imports as input VAT.
根据《海关法》，作为进口商的人将缴纳增值税。此人必须确定其是否将货物用于其经济活动的
目的，并能够将进口的增值税作为进项增值税进行扣除。
(2) What value is the VAT calculated on for import?

进口的增值税是按什么价值计算的？
VAT is calculated based on the value determined for Customs purposes. VAT applies to the total value
of the goods including the cost of insurance and transport of goods to the Customs entry point, to
additional services charged by Saudi Customs, and to any customs or excise duties applied to the
goods.
增值税是根据为海关确定的价值来计算的。增值税适用于货物的总价值，包括保险和货物运输到
海关入境点的费用，沙特海关收取的额外服务，以及适用于货物的任何关税或消费税。
(3) If the Customs declaration is incorrect, how should VAT be amended?

如果海关申报不正确，应如何修正增值税？
VAT due on the import of goods is collected by, and subject to the jurisdiction of, Saudi Customs.
Any amendment to the customs declaration must be managed with Saudi Customs. However,
if VAT has been overpaid in error, a deduction for the additional amount assessed and paid to
Saudi Customs may be claimed through the VAT return.
货物进口的增值税是由沙特海关征收的，并受其管辖。对报关单的任何修改都必须与沙特海关管
理。然而，如果增值税被错误地多付了，可以通过增值税申报要求扣除评估和支付给沙特海关的
额外金额。
(4) Does VAT apply to goods imported for temporary use?

增值税是否适用于进口临时使用的货物？
VAT applies to all imports released to free circulation/local consumption, unless the goods are
subject to an approved temporary admission procedures from Saudi Customs.
增值税适用于所有允许自由流通/本地消费的进口商品，除非该商品是由沙特海关批准的临时入境
程序。
(5) How does the business evidence the VAT paid on import?
企业如何证明进口时支付的增值税？
Saudi Customs allows access to definitive records of VAT paid on all imports on the taxpayer portal.
沙特海关允许在纳税人门户网站上查阅所有进口的增值税支付的明确记录。
(6) Does VAT apply to goods imported for personal use?

增值税是否适用于为个人使用而进口的货物？
Yes, VAT is applied to all imports.
是的，增值税适用于所有进口产品。
(7) How is VAT charged on goods imported with passengers of international transport?
如何对国际运输的乘客进口的货物收取增值税？
Passengers carrying commercial goods or personal goods exceeding the thresholds set by Saudi
Customs must make a declaration to Saudi Customs at the port, airport or land border.
携带商业货物或个人货物超过沙特海关规定的门槛的乘客必须在港口、机场或陆地边界向沙
特海关申报。
(8) Is it mandatory for “fully taxable” businesses to report VAT under the reverse charge mechanism if
there is no VAT payable?
如果没有应缴增值税，"完全应税 "企业是否必须按照反向收费机制申报增值税？
Yes. All taxable persons, including those fully entitled to deduct VAT, must report VAT due under
the reverse charge mechanism on supplies received from non-resident suppliers.
是的。所有纳税人，包括那些完全有权扣除增值税的人，都必须根据反向收费机制报告从非居民
供应商处收到的供应品的应缴增值税。
(9) How does a KSA business determine if the reverse charge is due on services from a non- resident
supplier, and at what rate?
KSA 企业如何确定来自非居民供应商的服务是否应收取反向费用，以及费率如何？
A recipient of services from a non-resident supplier is liable to determine the nature of the
services, the place of supply and VAT rate from the commercial arrangements, and apply VAT
under the reverse charge mechanism as appropriate.
接受非居民供应商提供的服务的人有责任从商业安排中确定服务的性质、供应地和增值税税率，并根
据反向收费机制酌情适用增值税。
(10) If a KSA business sells goods to a KSA customer who intends to later export the goods, can the zero-rate
apply?
如果一个 KSA 企业向 KSA 客户销售商品，而该客户以后打算出口货物，是否可以适用零税率？
No. The supply from the KSA business to the KSA customer in this case does not anticipate the
export of the goods as a consequence of the supply.
不，在本案中，从 KSA 企业到 KSA 客户的供应并没有预计到货物的出口会成为供应的结果。
(11) Our business has an agreement under which the customer agrees to export the goods. The customer is not
able to provide transport documentation to us. Can we apply the zero-rate?
我们的企业有一个协议，根据该协议，客户同意出口货物。客户不能向我们提供运输文件。我们可以适
用零税率吗？
No. If your business does not hold transportation evidence within 90 days of the supply taking
place, it must charge VAT on the supply. The VAT charged may be later adjusted once all official
documentation is held by the supplier.
不可以。如果你的企业在供应发生的 90 天内没有持有运输证明，它必须对供应收取增值税。一旦
供应商持有所有正式文件，所征收的增值税可以在以后进行调整。
(12) What commercial evidence is needed for a transport of the company’s goods outside of the GCC?
公司货物在海合会之外的运输需要什么商业证明？
The transport of goods outside of the GCC without a supply is not subject to VAT, therefore the
specific requirements for commercial evidence to apply zero-rating do not apply. The business
must however retain usual commercial documents with its records in case of an examination.
在海合会以外的地方运输货物，如果没有供货，则不需要缴纳增值税，因此，适用零税率的商业证明
的具体要求并不适用。但是，企业必须在其记录中保留通常的商业文件，以备检查。
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June 30,2020 11:05

1 Imports and Exports Guideline 1st

Latest documentJULY 2020

2018 年 1 月引入增值税后，沙特对沙特王国的应税用品和进口产品适用 5%的基本

2. Definitions of the main terms used

3. Economic Activity and Registration

5. Imports of Goods – Special Cases

7.6. Export of goods without sale

10. Input VAT Deduction

11. Obligations of the taxable person

13. Applying for the issue of rulings (interpretative decisions) 申请发布裁决（解释性决定） 40

14. Contacting us 与我们联系 40

15. Frequently asked questions 常见的问题 41

1.2. General Authority of Zakat & Tax (“GAZT”)

1.3. What is Value Added Tax?

有关增值税的更多一般信息可在《KSA 增值税手册》或 vat.gov.sa 上找到。

1.4. This Guideline

2. Definitions of the main terms used

(1) Refer also to Saudi Customs’ website at https://www.customs.gov.sa/en

Export of Goods is a defined term for VAT purposes as:货物出口是用于增值税目的的定义术语：

"居民 "包括根据《沙特阿拉伯公司法》成立的居民公司，或其中央管理部门位于 KSA 的公司。

如果一家公司或其他法人在 KSA 境外登记成立，但在沙特设有分支机构、营业地点或其他类型的

(9) Article 1, Definitions, Unified VAT Agreement

直接出口在 KSA 法律中不是一个定义的术语。 在本指南中，它描述的是供应商负责将货物运出海湾合

服务出口不是用于增值税目的的定义术语。 在本指南中，它是指由 KSA 的供应商向没有居住在 GCC 国

在过渡期内，向居住在另一个 GCC 国家的人提供服务应被视为服务出口。 这些过渡规则在本指南的第

3. Economic Activity and Registration

3.2. Mandatory registration

Taxable supplies do not include:纳税产品不包括：

在任何 GCC 国家的增值税范围之外进行的供应；或

3.3. Optional VAT registration

(19) Article 7, Voluntary Registration, Implementing Regulations

(20) Article 14, Taxable Supplies in the Kingdom, Implementing Regulations

4.2. Import procedure

报关单需要披露进口商的税务识别号码（TIN）。 在大多数情况下，TIN 会自动填入申报表中。 如果

4.3. Collection of VAT on import

4.4. Valuation of imports

(23) Article 19, Common Customs Law

4.5. Amendment of customs declarations

如果货物从 KSA 出口以完成制造或维修，随后又重新进口，则在随后进口这些货物时适用特殊的

(25) Article 26, Common Customs Law

5. Imports of Goods – Special Cases

5.2. Customs duty suspension and temporary admission

5.3. Payment of VAT on import through the VAT return

5.4. Imports of goods for installation or construction

5.5. Imports of Goods by non-taxable persons

5.5.1. Deemed import by non-taxable persons from GCC states

(40) Article 70, Refund of Tax to designated Persons, Implementing Regulations

A non-resident supplier is a supplier with no place of business or other fixed establishment in

(42) Article 9, Receiving Goods and Services, Unified VAT Agreement

6.2. Place of supply of services

6.3. Reverse charge mechanism

例（7）：Al Safa 是一家银行（成立于沙特，并为增值税目的而注册）。该银行既提供应税产品，

在 6 月份的增值税申报表中，银行在第 9 格中输入了 100,000 里亚尔的金额，以反映反向收费机制

Amount Adjustment VAT Amount

6.4. Receipt of services by non-taxable persons

如果一个 KSA 居民在开展经济活动的过程中接受了应税服务，并且没有进行增值税登记，那么接受的

In standard cases, an export involves both:

• Transport of the goods outside of the GCC territory.

7.2. Direct exports

7.3. Indirect exports

Flowchart for Exports

直接出口在 KSA 法律中不是一个定义的术语。在本指南中，它描述的是供应商负责将货物运出海湾合

服务出口不是用于增值税目的的定义术语。在本指南中，它是指由 KSA 的供应商向没有居住在 GCC 国

在过渡期内，向居住在另一个 GCC 国家的人提供服务应被视为服务出口。这些过渡规则在本指南的第

报关单需要披露进口商的税务识别号码（TIN）。在大多数情况下，TIN 会自动填入申报表中。如果

例(18): KSA 的一家保险公司与第三方（在瑞士成立的非居民再保险商）签订了一份再保险合同。根据

KSA 保险公司单独向瑞士公司收取预付佣金，作为推荐销售活动的报酬。该佣金是对 KSA 保险公

ABC 公司是一家位于 Al Khobar 的小型贸易公司，其业主到巴林的市场上购买电子商品。他们带着一车