All IP matters in Saudi Arabia and United Arab Emirates filed on 1 January 2018 will be subject to VAT, as well as all pending stages for the previous jobs that will be completed; our invoices issued on or after this date will reflect the new VAT rate.
Due to Article 21 of the VAT law:
“If an invoice is issued or payment made for Goods or Services prior to the effective date of this law or prior to the registration date, and the Supply take place after this date, then Tax shall be due on the date of supply”.
We advise our associates and clients to provide their instructions for all IP matters (new applications, renewals, annuities) before 31 December 2017 to avoid additional payment of the new VAT rate. All renewal instructions received after 31 December 2017 will be subject to the VAT.