As per ZATCA Excise Tax Implementing Regulations (Chapter 2, Article 2 & 3), the VAT rate on excise goods is either 100% or 50% (depending upon the product).
For an excise product e.g. tobacco, on line item we want to apply 100% VAT Rate. Currently, on simulation portal, Standard rate does not permit to apply any other VAT rate than 5% or 15%. (BR-KSA-84)
How to apply 100% VAT Rate on line item?
Also, on a single item we want to apply two taxes, i.e.
- Standard Rate: 15%
- Excise Rate: 100%
Does ZATCA allow multiple taxes on single item?
I could not find this new rule BR-KSA-84 in published version 1.2 of XML implementation document. Kindly share draft version of the newer version.
Details::
- category : BR_KSA_ERROR
- **code :**BR-KSA-84
- message : The Document level allowance VAT rate (BT-96), Document level Charge VAT rate (BT-103), VAT category rate(BT-119), Invoiced item VAT rate (BT-152), Prepayment VAT rate(KSA-34) must be limited to one of the following values (5 or 15) when the relevant Document level allowance VAT category code (BT-95), Document level Charge VAT category code(BT-102), VAT category code(BT-118), Invoiced item VAT category code(BT-151), Prepayment VAT Category Code (KSA-33) is “S“- “Standard rated”. In other words, for Standard Rate VAT Category the rate can either be 15% or 5%.