(In Arabic: وكيل ضريبي) It is the person appointed by a resident taxable person to act on his behalf in respect of his VAT obligations

(In Arabic: مجموعة ضريبية) A group of two or more legal persons resident in Saudi, who are treated as being a single taxable person for

(In Arabic: فاتورة ضريبية) An invoice issued for supplies subject to tax, including all the elements that must be provided, in accordance with the requirements

(In Arabic:رقم ضريبي) It is a fifteen-digit number that the establishment obtains after registering for a value- added tax or excise tax; it must appear

(In Arabic: استرداد الضريبة) It is a refund request submitted by the taxpayer himself, or whoever acts on his behalf by an official power of

(In Arabic: ممثل ضريبي) Is a person residing in Saudi Arabia who represents a non-resident taxable person in all matters related to VAT, and he

(In Arabic: شخص خاضع للضريبة) A person who carries out an economic activity independently with the aim of generating income, and is registered or obligated

(In Arabic: توريدات خاضعة للضريبة) Supplies on which the tax is imposed, either in the standard rate or at the zero rate with deducting the

(In Arabic: الاتفاقية الموحدة لضريبة القيمة المضافة لدول مجلس التعاون الخليجي) An agreement was issued in November 2016 and aims to establish a unified framework