What changed?
The GCC Unified VAT Agreement contained the earlier versions of Articles 12(4), 13, 25(1), 64 and 71(4), including the original common framework for intra-GCC VAT and imports.
Saudi Arabia has approved amendments that revise settlement and refund mechanisms, establish an explicit 5% minimum standard rate, permit Member-State import VAT deferral subject to conditions, and strengthen access to intra-GCC supply information.
Practical consequence: Map affected GCC flows and monitor implementing instruments; do not assume the amendments change the current Saudi 15% VAT rate or automatically activate every mechanism.
Confirmed facts
Saudi Council of Ministers Decision No. 887 and Royal Decree No. M/280 approve amendments to Articles 12(4), 13, 25(1), 64 and 71(4) of the GCC Unified VAT Agreement.
The Official Gazette publication date is 5 June 2026. This article therefore treats the development as a June 2026 Saudi approval, not as a September 2026 enactment.
The approval does not change Saudi Arabia's current 15% domestic VAT rate. The amended Article 25(1) instead provides that each Member State applies its domestic standard rate, subject to a minimum of 5% unless the Agreement provides exemption or zero-rating.
The Saudi approval should not be treated as proof that every amended rule is already operational across the GCC. Domestic and regional implementation instruments remain relevant.
What changed
Article 12(4) is revised to address settlement or refund where goods initially supplied without transport are later moved to another GCC Member State, using the direct automatic customs-transfer mechanism unless an alternative arrangement is approved.