Test cases KSA

Sample productPurpose of serviceDefault VAT CodeCan be OOTS GCCVAT reasoning
NewspapersGeneral service - Local useSR-SNoDomestic supply of goods and general services is subject to VAT at standard rate. This also applies to customers from other GCC countries.
Admin feeGeneral serviceSR-SYesStandard Rate to Domestic customers, OOTS-GCC for GCC customers.  and Zero Rated for international customers (Rest of World). Other examples: Ground transport
Luggage handlingFlight related salesSR-SYesIf International and Commercial use. Other candidates: Inflight catering (which might also be regarded as Local Use Standard Rate VAT)
GPUAircraft related salesSR-SYesIf the aircraft is a commercial airliner, VAT is Zero Rated Sales Domestic for products that are related to the means of transport. Other examples: Engine Oil

Product

Order: Aircraft use & Flight

Customer

Rate

NewspapersPrivateInternationalDomesticSR-S
NewspapersPrivateInternationalGCCSR-S
NewspapersPrivateInternationalRest of worldSR-S
NewspapersCommercialInternationalDomesticSR-S
NewspapersCommercialInternationalGCCSR-S
NewspapersCommercialInternationalRest of worldSR-S
NewspapersPrivateDomesticDomesticSR-S
NewspapersPrivateDomesticGCCSR-S
NewspapersPrivateDomesticRest of worldSR-S
NewspapersCommercialDomesticDomesticSR-S
NewspapersCommercialDomesticGCCSR-S
NewspapersCommercialDomesticRest of worldSR-S
GPUPrivateInternationalDomesticSR-S
GPUPrivateInternationalGCCOOTS-GCC
GPUPrivateInternationalRest of worldSR-S
GPUCommercialInternationalDomesticZR-D-S
GPUCommercialInternationalGCCOOTS-GCC
GPUCommercialInternationalRest of worldZR-D-S
GPUPrivateDomesticDomesticSR-S
GPUPrivateDomesticGCCOOTS-GCC
GPUPrivateDomesticRest of worldSR-S
GPUCommercialDomesticDomesticZR-D-S
GPUCommercialDomesticGCCOOTS-GCC
GPUCommercialDomesticRest of worldZR-D-S
Luggage handlingPrivateInternationalDomesticSR-S
Luggage handlingPrivateInternationalGCCSR-S
Luggage handlingPrivateInternationalRest of worldSR-S
Luggage handlingCommercialInternationalDomesticZR-D-S
Luggage handlingCommercialInternationalGCCZR-D-S
Luggage handlingCommercialInternationalRest of worldZR-D-S
Luggage handlingPrivateDomesticDomesticSR-S
Luggage handlingPrivateDomesticGCCSR-S
Luggage handlingPrivateDomesticRest of worldSR-S
Luggage handlingCommercialDomesticDomesticSR-S
Luggage handlingCommercialDomesticGCCSR-S
Luggage handlingCommercialDomesticRest of worldSR-S
Admin feePrivateInternationalDomesticSR-S
Admin feePrivateInternationalGCCOOTS-GCC
Admin feePrivateInternationalRest of worldZR-EXP-S
Admin feeCommercialInternationalDomesticSR-S
Admin feeCommercialInternationalGCCOOTS-GCC
Admin feeCommercialInternationalRest of worldZR-EXP-S
Admin feePrivateDomesticDomesticSR-S
Admin feePrivateDomesticGCCOOTS-GCC
Admin feePrivateDomesticRest of worldZR-EXP-S
Admin feeCommercialDomesticDomesticSR-S
Admin feeCommercialDomesticGCCOOTS-GCC
Admin feeCommercialDomesticRest of worldZR-EXP-S