Investor Presentaiton

8 VAT Mandatory Registration 2) Non-Resident Suppliers (B2C) • Supplier (Non-resident) Required to register for VAT in KSA Services Costumer (resident) Non-Taxable person Supplier should collect the VAT and declare it in his Tax Return to ZATCA Non-resident suppliers make supplies to VAT registered customers (B2B) Services Supplier (Non resident) No VAT obligations Customer (resident) Taxable person in KSA The transaction will be subject to VAT in KSA According to Reverse Charge Mechanism

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