{
  "id": 14027781,
  "title": "Zakat, Tax and Customs Authority clarifies input VAT deduction rules for old invoices",
  "url": "https://urgent.news/2026/10/12/zakat-tax-and-customs-authority-clarifies-input-vat-deduction-rules",
  "topic": "finance",
  "section": "Finance & Markets",
  "published": "2026-10-12T19:07:01.000Z",
  "source": {
    "name": "Ajel English",
    "slug": "ajel-english",
    "url": "https://english.ajel.sa/news/en7hb9z7l"
  },
  "original_language": "en",
  "account": "Saudi Arabia's Zakat, Tax and Customs Authority has issued a clarification regarding the deductibility of input VAT on purchase invoices issued over a year ago. The ruling applies to invoices issued within five years of the supply year, as long as certain conditions are met. The authority responded to a query on X, where a user asked if older invoices could be deducted in the VAT return for the third quarter of 2025. According to the authority, a taxable person is allowed to deduct input VAT incurred on services received within six months of their VAT registration date. Additionally, the executive regulations permit deducting input VAT related to goods in tax periods following the supply date, provided the deduction does not exceed five years after the year of supply.",
  "summary": "Saudi Arabia’s Zakat, Tax and Customs Authority says input VAT can be deducted on purchase invoices up to five years after the supply year, subject to regulations.",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}