VAT in Saudi Arabia

VAT returns in the KSA

What are tax returns in the KSA?

Tax returns in the KSA are reports containing taxpayers’ tax liabilities and payment details for specific time periods. These documents should be structured to match the form prepared by the General Authority of Zakat and Tax (GAZT).

How are tax payments made?

Taxpayers can use the SADAD payment system to make their tax payments through bank transfers to the GAZT’s designated account.

What are the VAT return periods in the KSA?

There are two tax return periods in the KSA:

  1. Monthly returns: Businesses with annual taxable sales greater than 40 million SAR. This means that the first filing period is on the 28th of February of the relevant year.
  2. Quarterly returns: Businesses with annual taxable sales smaller than 40 million SAR. The first filing period will be on the 30th of April of the relevant year.

When to file VAT returns

For each of the VAT return periods, you should file your VAT return between the first and the last day of the month following the end of the tax period.

For example:

  • For a VAT return period from January to March: File your VAT return before the 30th of April.
  • For a VAT return period for the month of January: File your VAT return before the 28th of February.

Are there extended deadlines for tax payments?

A taxpayer can request an extension for the VAT payment deadline and will receive an approval or a rejection within 20 days of its submission. The request should contain the following:

  • The tax liability, i.e. the amount of tax owed to ZATCA.
  • The tax period associated with the tax liability.
  • The reason for the deadline extension.