Can tourist claim VAT refund at Saudi Airports?

By Law, Non-resident persons (tourists) can claim a refund of the VAT paid in Saudi Arabia at Jeddah, Riyadh, or any other airport. We have explained the rules, entitlement, and procedure below;

VAT Refund Claim Rules

Everyone be it a tourist, pilgrim, family visa holder, Iqama holder or Saudi National has to pay 15% VAT on their purchases. This amount is treated as an expense for the end-users.

However, as per Article 70 of the Saudi VAT implementation guidelines, non-resident people such as tourists are allowed to claim a refund of the VAT;

• Within 6 months from the end of the calendar year in which VAT was paid.
• The goods are not used and are being taken by tourists outside Saudi Arabia.
• No Tax Refund for certain goods and services as explained below.
• Minimum VAT refund: SR 1,000.

Requirements

To claim the VAT refund at Saudi Airports, non-resident people have to submit the following along with their application;

• Name of the Supplier.
• VAT registration number of the Supplier.
• Invoice Date.
• Invoice Number.
• Total Invoice Amount.
• VAT amount.
• Original VAT invoice itself.
• IBAN of your international bank account.
• The item you have bought.

No VAT refund on Services

As per Article 50 of the VAT implementation guidelines, non-resident people cannot claim a tax refund for the following items;

• Entertainment, sporting or cultural services.
• Catering services in hotels, restaurants, and similar venues,
• Purchase or lease of motor vehicles.
• Fuel.
• Repair, alteration, maintenance, or similar services.

In easy language, you cannot claim a VAT refund on the services.

Claiming it at Saudi Airports

You need to go to the VAT Refund counter established at Jeddah, Riyadh and other international airports in Saudi Arabia along with all the abovementioned requirements. The officer will;

• Give you a form to fill.
• Check your invoice.
• Check the item bought (Gold, Electronics etc).
• Issue you a receipt for the VAT refund.

Payment

Suppose the claim is approved either partially or in full. In that case, the Authority will pay to the bank account indicated by the tourist in the application within 60 days of issuing the notification.