VAT Return Filing in KSA

Updated on :  

08 min read.

The Zakat, Tax and Customs Authority (ZATCA) regulates Value Added Tax (VAT) return filing in the Kingdom of Saudi Arabia (KSA). The ZATCA portal facilitates the taxpayers to file the VAT returns online. A VAT return is a document showing a self-assessment of the output and input VAT and other required details.  

While you can do VAT return filing in KSA smoothly through an online portal, it is imperative to understand how to navigate the portal easily and how different mechanisms work. 

This article will help deep dive into different types of VAT returns in KSA, filing VAT returns in KSA, making amendments to the VAT returns, and changing the filing periods on the portal.

Who has to file VAT returns in KSA?

Every taxable person registered under the KSA VAT law is mandatorily required to file the VAT returns in KSA either every month or every quarter, depending upon the annual turnover. 

The requirement to file VAT returns is mandatory, and hence, even if a taxable person does not have any transaction in a tax period, he will have to file a ‘Nil’ return for that period. 

Types of VAT returns in KSA

KSA VAT requires VAT return filing for a specific tax period, where the tax period could be either monthly or quarterly. 

Monthly VAT returns

Businesses with an annual turnover of more than SAR 40 million are compulsorily required to file their VAT returns monthly.

The taxpayers must file their monthly VAT returns between the first and the last day of the month following the end of the tax period. For example, taxpayers must file VAT returns for March between 1st April to 30th April.  

Below are the monthly return filing period and the deadline to file monthly VAT returns:

VAT Filing PeriodVAT Payment and Return Deadline
First filing period:First payment and filing deadline:
January 201828th February 2018
Subsequent filing period:Subsequent payment and filing deadline:
1st to 28th February31st March
1st to 31st March 30th April 
1st to 30th April 31st May
1st to 31st May 30th June
1st to 30th June31st July
1st to 31st July 31st August
1st to 31st August30th September
1st to 30th September31st October
1st to 31st October 30th November
1st to 30th November31st December
1st to 31st December31st January

Quarterly VAT returns

Businesses with an annual turnover of up to SAR 40 million or less can file their tax returns quarterly. 

The taxpayers can file their quarterly VAT returns between the first and the last day of the month following the end of the quarter. For example, taxpayers must file VAT returns for the quarter of October to December between 1st January to 31st January.  

Below are the monthly return filing period and the deadline to file monthly VAT returns:

VAT Filing PeriodVAT Payment and Return Deadline
First filing period:First payment and filing deadline:
January to March 201830th April 2018
Subsequent filing period:Subsequent payment and filing deadline:
April to June31st July
July to September 31st October 
October to November31st January

How to e-file VAT return?

The taxable persons can file VAT returns electronically on the ZATCA portal. The taxpayers must fill out the VAT return form that contains details of the taxpayer, details of the sale of goods or service, amount of the sales, VAT charged, input tax claimed, etc. 

The taxpayer should fill in all details about the sales and purchases, including zero-rated sales/purchases, exports, exempt sales/purchases, and imports. However, the taxpayer can enter nil value if it is not applicable or no transactions are made in that section.

Let’s see how to e-file the VAT return on the portal:

Amendments to VAT returns

The ZATCA portal allows all taxpayers to amend the VAT return if the need arises to modify the already submitted details. However, to amend the VAT return, the taxpayer must fulfil the following conditions: 

  • The taxpayer must present reasons for amendments.
  • Relevant documents are required to be attached. 
  • The taxpayer should also adjust the financial statements. 

If you have already filed a VAT return, you can amend it using portal services and the steps mentioned below: 

How to change the filing period under KSA VAT?

The ZATCA portal also allows you to change the VAT return filing period. The KSA VAT requires all businesses to file monthly VAT returns mandatorily if their turnover is more than or equal to SAR 40 million. 

The portal enables you to submit the request to change the VAT filing period. The authority makes the final decision upon reviewing the application carefully. The maximum period to receive the response from the authority is one day. 

Here are the steps to change the VAT filing period on the ZATCA portal. 

The ZATCA portal is simplified and user-friendly to enable the taxpayers to smoothly e-file, amend, or submit requests related to KSA VAT. The portal provides detailed guidelines and tutorials on how to amend a VAT return, e-file the VAT return, change the input tax deduction method, and change the filing period.


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