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Commentary

Margin scheme: second-hand goods (Saudi Arabia)

43 Saudi Arabia

Subject to approval from ZATCA, a taxable person can account for VAT payable on a supply of eligible used goods using the profit margin method if all of the following conditions are met:

  1. Ìý

    •ÌýÌýÌýÌý The used goods are situated in Saudi Arabia and are of a type which ZATCA has specified are eligible for the profit margin method.

  2. Ìý

    •ÌýÌýÌýÌý The taxable person purchased the goods in Saudi Arabia from a non-taxable person, a taxable

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