Supply
In one sentenceAny sale of goods or provision of services for consideration; it is the event on which VAT is imposed in principle.
Simply put
In tax language we do not say just "sale" but supply, because it covers selling and leasing goods, providing services and transferring rights.
Each supply is classified as: subject to the standard rate of 15%, zero-rated, or exempt, and this classification determines the tax and the right to deduct input VAT.
Worked example
A car workshop provided a maintenance service worth 2,000 SAR before VAT.
Value of the service (supply of services)2,000 SAR
VAT 15%2,000 × 15% = 300 SAR
Amount charged to the customer2,300 SAR
Don't confuse it with
Deemed supplyAn ordinary supply is made for consideration from a customer, while a deemed supply is treated as a supply even though there is no price.