What happened?

Saudi Arabia published procedures implementing Royal Order 54152 on 13 October 2026. GSTC opened claims through Hayad within 30 days of that publication. ZATCA Board Decision 10-04-26 was adopted on 16 August 2026; the publication is the new procedural milestone.

Key details

Paid undue VAT and associated paid penalties can be claimed through the adjudication committees. Undue unpaid liabilities are canceled through ZATCA adjustments. Refunds exclude amounts already recovered from another government entity. Deducting related input VAT excludes this refund route. Separate relief for unpaid penalties on tax actually due requires payment of the principal; evasion penalties are excluded.

Who is affected?

The route concerns natural persons' property sales from 1 January 2018 before RETT took effect on 4 October 2020. Regular income-generating property activity is excluded, as are multiple supplies within 12 consecutive months whose combined value exceeds the mandatory registration threshold.

Effective date / timing

The procedures took effect on publication, 13 October 2026. The filing period is 30 days from publication. Confirm the applicable deadline-counting rules and file promptly; this article does not assert an unverified final calendar date.

Why it matters

A historic assessment is not enough to establish eligibility. A claimant needs to reconcile the transaction history, actual payments, input-tax deductions and any earlier government refund. Treating all three relief routes as a general refund could produce an unsuitable claim.