This ZATCA guideline clarifies the Value Added Tax (VAT) treatment for supplies governed by electronic contracts in Saudi Arabia. It confirms that the VAT obligations for transactions are identical, irrespective of whether the contract is electronic, written, or oral. The guide outlines the validity of e-contracts and explains key VAT principles through scenarios involving direct sales, agent portals, and digital services. It details the distinction between disclosed and undisclosed agents, VAT registration thresholds, and the standard requirements for input tax deduction, confirming that valid tax invoices are necessary regardless of the contract's format for compliance.