This ZATCA Circular clarifies the application of the Reverse Charge Mechanism (RCM) under the GCC Unified VAT Agreement. RCM applies when a KSA VAT-registered person receives taxable services from a non-resident supplier, effectively shifting the tax liability to the recipient. The recipient must report Output VAT in Field 9 of the tax return and may claim a corresponding Input Tax deduction. Key clarifications include the 'Within' test for physical presence, the treatment of software subscriptions, and specific exclusions for exempt services like financial products. It explicitly implements Article 47 Clause 1 of the Implementing Regulations.