VAT return due date and payment

The situation

The VAT return and payment are due by the last day of the month after the tax period. Payment is made through SADAD with the number from the return.

The law

• VAT Implementing Regulations, tax periods and returns: Monthly returns if annual taxable supplies exceed SAR 40 million, otherwise quarterly
• Saudi VAT Law penalty provisions: Failure to register SAR 10,000; late payment 5 percent of unpaid tax for each month or part month

What it means for you

Example: January to March quarter is due by 30 April. If you pay late, the penalty is 5 percent of the unpaid VAT for each month or part month. File early to leave time for payment approvals.

What to do

1. Close books by the 10th.
2. File the return.
3. Pay via SADAD before the deadline.

Related

• Late VAT payment penalty calculation
• Nil VAT return
• Credit note timing after the 2025 change
• Unpaid supplier invoice after 12 months
• Transferring the business and VAT
• Input VAT on staff entertainment and hotels