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Home / Tolley's EU and Global VAT / 43 Saudi Arabia / Special schemes (Saudi Arabia) / Transfer of a business as a going concern (Saudi Arabia)

Transfer of a business as a going concern (Saudi Arabia)

43 Saudi Arabia

When a business is sold as a going concern (TOGC) it may be outside the scope of VAT under certain conditions.

In Saudi Arabia, a TOGC is treated as outside the scope of VAT where the following conditions are met:

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•�� The goods and services transferred must be capable of being operated as an economic activity

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