Designated persons minimum refund
We are an embassy supplier. Is there a minimum refund?
The situation
For designated persons such as certain foreign government bodies, the 2025 amendments raised the minimum refund threshold to SAR 5,000.
The law
- VAT Implementing Regulations as amended 2025, refund rules: Refund eligibility, documents and correction of refund applications were updated; designated persons minimum refund SAR 5,000
What it means for you
Designated persons file special refund claims outside the normal return. Claims below SAR 5,000 must wait until purchases add up to the minimum, and monthly submissions are allowed in some cases. Keep the original tax invoices in the designated person's name, because refunds are checked against them.
What to do
- Check eligibility.
- Group small claims.
- File when above SAR 5,000.
We can do this for youVAT refund claim for excess input VAT: exporters, start-ups and capital spend: SAR 3,500