The specificity of the contracting activity, as services related to real estate, are subject to the value-added tax in the Kingdom.
Issuance of abstracts/completion reports.
Tax Due Date – General Principle.
Updates approved regarding the tax due date adjustment (special cases of the general principle of tax due).
Provisions of the place of supply for contracting
Tax imposed on import (material or equipment) / import of services (reverse charge),
Guarantee / Retained Payments as Performance Security.
The value of the supply in contracting, and the modifications to the supply (compensation for damages).