GCC Indirect Tax Weekly Digest


GCC Indirect Tax Weekly Digest

October 01, 2019

KSA developments

GAZT publishes guide on Excise Tax Stamps

The Kingdom of Saudi Arabia (KSA) General Authority of Zakat and Tax (GAZT) has published a guide in Arabic on Digital Tax Stamps for Excise Tax.

Stamps are required to be applied on certain goods in order to track the payment of Excise Tax and to combat the illicit trade of those goods. The categories of goods subject to these requirements, each on a separate timeline, are:

  • Cigarettes
  • Shisha/hookah tobacco
  • Soft drinks, energy drinks, and other tobacco products

The guide sets out these timelines as follows:

Excise goods

The date by which the system will start accepting orders for stamps

Date by which goods imported into KSA must carry stamps

Date by which all goods in the KSA market must carry stamps


31 May 2019

23 Aug 2019

18 Nov 2019


28 Nov 2019

24 Feb 2020

18 May 2020

Soft drinks, energy drinks, and other tobacco products

24 Feb 2020

18 May 2020

10 Aug 2020

This Guideline provides detail on the specification of Tax Stamps, and the procedures for the purchase, application and validation of Tax Stamps.

The guide is important for any business which manufactures, imports, or sells these Excise goods in KSA. Affected businesses should ensure that they are in full compliance with the Tax Stamp requirements by the required date for each category of products.

This digest is for information purposes only and should not be construed as advice. It does not necessarily cover every aspect of the topics with which it deals. You should not act upon the contents of this alert without receiving formal advice on your particular circumstances.

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