VAT refund claim for excess input VAT: exporters, start-ups and capital spend
If ZATCA owes you VAT, we build a claim pack that matches every invoice, export proof and bank record, file the refund request and answer ZATCA's queries so the money reaches your account.
SAR 3,500As needed
For: VAT-registered businesses with input VAT above output VAT: exporters, start-ups with large set-up costs, zero-rated suppliers and businesses with big capital purchases.
What we need from you
Returns showing the excess credit
Basis of the claim
Top purchase invoices with VAT numbers
ZATCA samples large invoices
Export documents: customs exit and transport proof
Supports zero-rating
Bank statements showing payments to suppliers
Proof input VAT was paid
Fixed asset register
Capital spend claims
Bank IBAN certificate in the company name
Refund account
What we discuss
Is the credit from exports, capital spend or a timing gap?
Decides the evidence ZATCA will want
Are all supplier invoices compliant e-invoices?
Non-compliant invoices can be rejected
Refund now or carry forward?
Carry forward is simpler if you will soon owe VAT
Any old unpaid supplier bills?
Input VAT on bills unpaid after 12 months must be reversed
What we file
Compute claim amount
Example: input VAT SAR 120,000, output VAT SAR 30,000, excess SAR 90,000 claimed
Submit refund request
Respond to ZATCA document requests
What you get
Refund request reference
Indexed claim pack
Status note on outcome
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 Source
- VAT Implementing Regulations as amended by ZATCA Board Resolution 01-06-24 (Gazette 18 April 2025): Changes to VAT groups, nominal supplies, credit notes, refunds, marketplaces and input tax Source
- VAT Implementing Regulations Article 50 (blocked input tax, as amended 2025): Input VAT on hospitality, events, some insurance and restricted vehicle fuel is not deductible Source
Questions people ask
- Exporter VAT refund of excess credit
- Refund pending for months
- Refund rejected for invalid supplier invoices
- Carry forward instead of refund
- Start-up with large fit-out VAT
- Tourist VAT refund scheme
- Refund bank account in owner's name
- Wrong refund claims and penalties
- Designated persons minimum refund
- Refund after VAT group changes
Contact us to book
Online payment in SAR is not open yet. Send us a message and an adviser for Saudi Arabia confirms the scope and the fee before any work starts.