VAT return filing and payment: quarterly or monthly return, adjustments and credit notes
We reconcile your sales and purchase invoices with the books, apply the blocked input VAT rules, handle credit notes, file the return on ZATCA and give you the payment amount well before the last day of the month.
SAR 1,900Quarterly or monthly
For: Every VAT-registered business: quarterly filers with taxable supplies up to SAR 40 million and monthly filers above it.
What we need from you
Sales register with tax invoice and simplified invoice totals
Output VAT
Purchase register with supplier VAT numbers
Input VAT claim
Import VAT from customs declarations
Input VAT on imports
Credit and debit notes in the period
Adjustments; issue within 15 days of month end of the event
Supplier invoices unpaid over 12 months
Input VAT reversal rule from 2025
Expense list: hospitality, events, cars
Blocked input VAT under Article 50
Prior return and any ZATCA notices
Corrections and carry forward
What we discuss
Any exports or zero-rated sales?
Need export proof to zero-rate
Any reverse charge services bought from abroad?
Self-account output and input VAT
Any errors in earlier returns?
Correction method depends on size of error
Any staff entertainment, car fuel or insurance costs?
Some input VAT is blocked from 2025
Cash flow on the due date?
Late payment penalty is 5 percent per month
What we file
Reconcile output and input VAT
Example quarter: standard sales SAR 600,000 x 15% = SAR 90,000 output; eligible purchases SAR 300,000 x 15% = SAR 45,000 input; net payable SAR 45,000
File the VAT return
Pay via SADAD using the payment number
What you get
Filed return and SADAD payment number
Reconciliation workbook
Error and risk note
The law
- VAT Implementing Regulations, tax periods and returns: Monthly returns if annual taxable supplies exceed SAR 40 million, otherwise quarterly Source
- Saudi VAT Law penalty provisions: Failure to register SAR 10,000; late payment 5 percent of unpaid tax for each month or part month Source
- VAT Implementing Regulations as amended April 2025, credit and debit notes: Credit and debit notes are issued within 15 days from the end of the month of the triggering event 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
- VAT return due date and payment
- Correcting an error in a past VAT return
- Input VAT on staff entertainment and hotels
- Credit note timing after the 2025 change
- Unpaid supplier invoice after 12 months
- Nil VAT return
- Reverse charge on services from abroad
- Export of services zero-rated
- Late VAT payment penalty calculation
- Transferring the business and VAT
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.