Tourist VAT refund scheme

Can tourists get VAT refunds on shopping now?

The situation

The 2025 amendments added a tourist refund scheme for goods bought for personal use and exported, through ZATCA-approved refund operators.

The law

  • VAT Implementing Regulations as amended by ZATCA Board Resolution 01-06-24 (Gazette 18 April 2025): Changes to VAT groups, nominal supplies, credit notes, refunds, marketplaces and input tax

What it means for you

Retailers that join the scheme issue refund forms. Some goods are excluded. Detailed rules were to be set by ZATCA's Governor, so check the current operator list.

What to do

  1. Check if the retailer is in the scheme.
  2. Keep forms and receipts.
  3. Claim on departure.

We can do this for youVAT refund claim for excess input VAT: exporters, start-ups and capital spend: SAR 3,500

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