Your VAT return frequency depends on annual supplies: monthly above SAR 40 million, quarterly otherwise. Learn the deadlines, the penalty, and how to prepare early.
When your VAT return is due in Saudi Arabia depends on your annual supplies: if they exceed SAR 40 million you file monthly, and if they do not you file quarterly. In both cases the deadline is the end of the month following the end of the period.
What is the difference between monthly and quarterly VAT returns?
- Monthly: annual supplies above SAR 40 million. Example: the September 2026 return is due on 31 October 2026.
- Quarterly: annual supplies not above SAR 40 million. Example: the Q3 2026 return is due on 31 October 2026.
Source: ZATCA announcement on zatca.gov.sa regarding the September and Q3 2026 returns.
What is the penalty for filing late?
ZATCA states that late filing may expose the business to a penalty between 5% and 25% of the VAT due. The penalty is calculated on the tax amount itself, not on your sales, so the larger the amount, the larger the penalty.
How do you know which type of filer you are?
It depends on your total taxable supplies during the year, which ZATCA reviews. If your company is growing and approaching SAR 40 million, expect to move to monthly returns and prepare your books for a faster close.
How do you prepare without last-day pressure?
- Close the period in your books at least a week before month-end.
- Reconcile sales invoices to the general ledger.
- Check that every input VAT claim is backed by a valid tax invoice. See our article: Five common VAT mistakes that cost companies penalties.
- File and pay two days before the deadline to avoid platform or payment delays.
Frequently asked questions
Does the deadline move if month-end falls on a holiday?
It is safer to file several days early rather than rely on holiday flexibility, and to confirm the deadline announced on the ZATCA website.
Do I file a return even if I had no sales?
Yes. A VAT-registered business files a return even if it is a nil return.
Can I amend a return I already filed?
There is a mechanism to amend a return through the ZATCA platform, but its conditions change; check the current regulations or consult a specialist.
Who can answer my questions about the return?
ZATCA on 19993 (24/7). The Equity Code team can also help prepare your books and track compliance deadlines.
Equity Code is a financial consulting firm, not a statutory audit firm. This article is for awareness and is not a substitute for specialist advice.
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