Refunds may be applied for on a calendar quarterly basis, with a single final annual claim by 30th June of the following year. The minimum claim amount is Riyals 1,000.
Description of goods or services:
Invoices do not have to be submitted in support of the refund; but may be requested subsequently
Approved refunds will be paid within 60 days
Foreign businesses which are VAT/GST registered in their own countries may apply for annual VAT refunds
Tourist VAT refunds will be provided for by authorised organization(s)