Introduction On April 18, 2025, the Zakat, Tax, and Customs Authority (ZATCA) officially published Board Resolution No. (01-06-24) in the Official Gazette, marking significant amendments to the Value Added Tax (VAT) Implementing Regulations in Saudi Arabia. These changes are part of the Kingdom’s ongoing efforts to enhance tax compliance, align with international best practices, and support the objectives of Vision 2030. While most of the amendments are effective immediately, some provisions  provide for  delayed implementation dates to allow businesses time to get adjusted for adopting the changes. In addition, the ZATCA published new guidelines to clarify its interpretation of the amended regulations and assist businesses in implementing the changes. Key Changes Below, we highlight some of the significant changes introduced