Exporter VAT refund of excess credit
We export to India and have SAR 80,000 VAT credit. How do we get it back?
The situation
When input VAT exceeds output VAT, a registered person can ask ZATCA for a refund of the excess or carry it forward.
The law
- VAT Implementing Regulations as amended 2025, refund rules: Refund eligibility, documents and correction of refund applications were updated; designated persons minimum refund SAR 5,000
What it means for you
Exporters often sit in credit because exports are zero-rated. Build a pack with export customs exit records, transport documents and supplier invoices. ZATCA may sample large invoices.
What to do
- File the return showing the credit.
- Submit the refund request.
- Upload export and invoice proof.
We can do this for youVAT refund claim for excess input VAT: exporters, start-ups and capital spend: SAR 3,500