This ZATCA guideline clarifies the value added tax treatment for services supplied to non-GCC residents. It primarily explains the application of the zero-rate under Article 33 of the KSA VAT Implementing Regulations. The guide outlines the conditions for a supply to qualify for zero-rating, including determining the customer's residency status. It details critical exceptions where the zero-rate does not apply, such as services falling under 'Special Cases' (e.g., real estate), instances where a person directly benefits from the service within a Member State, or services related to tangible goods located in the GCC.