Build the ZATCA VAT Return (Saudi Arabia)

Skill: Convert sales/purchase data into a ZATCA VAT return for the ZATCA portal

Region: Saudi Arabia (المملكة العربية السعودية) Category: Tax — Value Added Tax (ضريبة القيمة المضافة) Does: Takes a period's sales and purchase VAT figures and maps them onto the VAT return filed through the ZATCA portal (the authority formerly known as GAZT) — standard-rated, zero-rated and exempt boxes, output VAT vs deductible input VAT, and the net VAT due or reclaimable. System: ZATCA portal (electronic VAT return)

VAT in Saudi Arabia is 15%. Returns are filed monthly (annual taxable supplies above SAR 40 million) or quarterly (at or below SAR 40 million), due by the end of the month following the tax period. Adjustments to prior periods, bad-debt relief and the reverse charge on imported services are reported in the dedicated boxes. The return is largely pre-populated from cleared/reported FATOORAH e-invoices and customs import data — reconcile before submitting.

When this applies

• You are a VAT-registered person filing the periodic return on the ZATCA portal.
• Standard-rated domestic sales are taxed at 15%; exports and qualifying supplies are zero-rated; financial services, residential leases and bare land are exempt.
• Imports are subject to VAT at customs (or via the reverse charge for services); input VAT is deductible to the extent it relates to taxable supplies.

Input data required

Return boxes (representative)

Calculation rules

• Amounts in SAR, 2 decimals.
• Output VAT = standard-rated sales net × 15%; zero-rated and exempt carry net with 0 VAT.
• Reverse charge on imported services: account for output VAT on the import and, where deductible, claim the same as input VAT in the same period (net nil if fully deductible).
• Input VAT is deductible to the extent attributable to taxable supplies; apply proportional deduction (apportionment) where there are exempt supplies; block non-deductible items (e.g. certain entertainment/private use).
• Net VAT = total output VAT − total deductible input VAT (± adjustments); positive is payable, negative is a refund/credit carried forward.

Worked example (quarterly, outline)

VAT return — VRN 301122334400003 — period 2026-Q1 (Jan–Mar)
  Box 1  standard-rated sales   net 2,000,000.00  output VAT 300,000.00
  Box 4  exports (zero-rated)    net   400,000.00  output VAT       0.00
  Box 5  exempt sales            net    50,000.00  output VAT       0.00
  Box 7  standard-rated purchases net 800,000.00  input VAT  120,000.00
  Box 8  reverse charge (imported services) net 100,000.00  VAT 15,000 (out) / 15,000 (in)
  ----------------------------------------------------------------------
  Total output VAT = 300,000.00 + 15,000.00 = 315,000.00
  Total input VAT  = 120,000.00 + 15,000.00 = 135,000.00
  Net VAT due      = 315,000.00 − 135,000.00 = 180,000.00 payable

Filed on the ZATCA portal by the end of the month following the period.

Validation checklist

• Current ZATCA return form/boxes and the 15% standard rate used
• VAT registration number (15 digits) and tax period (month/quarter) correct; right filing frequency for turnover
• Sales split correctly: standard-rated, zero-rated domestic, exports, exempt
• Reverse charge on imported services reported on both output and input sides
• Input VAT deductible and supported by valid e-invoices; apportionment applied where exempt supplies exist
• Adjustments / bad-debt relief entered in the dedicated boxes
• Pre-populated figures reconciled with FATOORAH e-invoice and customs data
• Net VAT = output − input; filed and paid by the end of the following month

Last updated: 2026-06-04 — confirm the active schema version, field codes, and ZATCA requirements against the current Zakat, Tax and Customs Authority specifications before use.