(In Arabic: ايراد) The amount received by a seller from the sale of goods and services. Can be calculated by multiplying the unit price by the number of units sold.
(In Arabic: آلية الاحتساب العكسي) The mechanism by which the taxable customer is obligated to pay the tax due on behalf of the supplier, and he is also responsible for all the obligations provided for in the agreement (the Unified Agreement for VAT of the GCC) and the Saudi VAT Law and its applicable regulation.