VAT return deadlines

The deadline for your current VAT return, how many days are left, and the dates of the next periods.

Do your annual supplies exceed SAR 40 million?

Next return

Deadline:

Days left: days

Next deadlines

Dates follow the ZATCA rule: the last day of the month after the period ends. If ZATCA announces an extension, its announcement prevails.

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The rule in two lines

Annual supplies above SAR 40 million: a monthly return, due by the end of the following month.
Annual supplies up to SAR 40 million: a quarterly return on calendar quarters, due by the end of the month after the quarter.

So Q1 (January to March) is due by 30 April, Q2 by 31 July, Q3 by 31 October and Q4 by 31 January of the following year.

The return starts with the invoice

The output VAT on your return is the total VAT on your invoices and notes for the period. An invoice issued with the wrong VAT, or a credit note never issued, shows up as an error in the return. A credit note reduces the VAT of the period it is issued in, not the period of the original invoice, and a debit note increases it.

That is why it helps to have all your invoices and notes in one place before you prepare the return.

Frequently asked questions

The last day of the month after the tax period ends. The September return is due by 31 October, and the Q3 return (July to September) is also due by 31 October.

Monthly if your annual supplies exceed SAR 40 million, quarterly if they do not. Most small and medium businesses file quarterly.

Late filing carries a penalty of 5% to 25% of the tax that should have been declared, as ZATCA states in its reminders.

The return adds up the output VAT on your invoices and notes for the period and the input VAT on the invoices of your suppliers, so any invoice or note issued wrongly carries its error into the return. A credit note reduces the VAT of the period it is issued in, not the period of the original invoice.

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