Free tool
Input VAT Recovery Assessment
Check whether the input VAT on a purchase is recoverable under Saudi VAT rules, including blocked items, apportionment and time limits.
A guided, regulation-mapped check of whether the VAT you paid on a cost can be recovered — covering economic activity, blocked categories, evidence, timing, apportionment and the capital asset scheme.
Built on the KSA VAT Implementing Regulations (Art. 48–52), the VAT Bylaw Amendment of April 2025 and the GCC VAT Agreement. · Indicative guidance only — not a substitute for formal advice or a ZATCA ruling. · Dariba.co
Understand the rules
All VAT guides ›
Saudi Input VAT Recovery: Entitlement, Evidence and Adjustments
Apply Saudi input VAT rules to qualifying use, restrictions, evidence, apportionment, pre-registration costs, capital adjustments and claim periods.
Blocked Input VAT in Saudi Arabia: Article 50 and Its Exceptions
Apply Saudi VAT Article 50 to entertainment, catering, employee healthcare and vehicles, including legal-obligation, exclusive-use and taxable-resupply exceptions.
Saudi Input VAT Apportionment: Attribution, Annual Adjustments and Methods
Calculate Saudi input VAT apportionment under Article 51: classify costs, reconcile the default fraction, make the annual adjustment and assess alternative methods.
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