Export of goods
In one sentenceSelling goods that are transported outside the GCC countries, treated as a zero-rated supply at 0% provided there are documents proving the goods left.
Simply put
The exporter does not add VAT to the export invoice, but reports the supply in its return under zero-rated supplies, and deducts the related input VAT.
Keep the customs declaration and shipping documents: they are your proof if ZATCA asks why VAT was not charged.
Worked example
A food factory exported goods worth 200,000 SAR to a customer outside the GCC countries.
Export value200,000 SAR
Rate0%
Calculation200,000 × 0%
VAT on the export invoice0 SAR
Don't confuse it with
Exempt suppliesAn export is zero-rated and keeps the right to deduct input VAT, while an exempt supply does not.