How do I file for VAT return in the KSA

How is the Tax return form organized?

Your VAT return must include the VAT amount collected on sales that will be paid upon purchase. The form is divided into two sections: the output tax on sales, and the input tax on purchases.

There are sixteen boxes to cover all your transactions. The values in grey boxes are calculated based on the entries you included in the other boxes.

1. Standard-rated sales

   • Amount: The value of taxable goods and services at the standard 5% rate sold in the KSA to non-Saudi recipients during the current filing period.
   • Adjustment: The adjustments that are made to sales amounts of goods and services sold at the 5% VAT rate in the KSA and reported in previous return forms. These include the goods returned and write-offs.

2. First house sales to citizens/private health services/private education

   • Amount: The value of goods and services provided by the private sector organizations supplied to Saudi citizens.
   • Adjustment: The adjustments made to the sales amount of goods and services supplied to Saudi citizens by the private sector organizations

3. Zero-rated domestic sales

   • Amount: The value of goods and services that are subject to 0% VAT that is sold in the KSA in the current filing period.
   • Adjustment: Adjustments made to sales amount of goods and services that are subject to 0% VAT and that are sold in the KSA, and reported in the previous filing period.

4. Exports

   • Amount: The value of goods and services that are subject to 0% VAT and exported to international customers during the current filing period.
   • Adjustment: The adjustments made to the sales amount of exported goods and services that are sold to international countries and reported from previous filing periods.

5. Exempt sales

   • Amount: The value of goods and services that are exempt from VAT, supplied to local and international customers during the filing period.
   • Adjustment: The adjustments made to local and international sales amount of exempt goods and services, reported in the previous filing periods.

6. Total Sales

7. Standard-rated domestic purchases

   • Amount: The value of goods and services that are under the standard rated 5% VAT, and that are purchased within the KSA in the current filing period.
   • Adjustment: The adjustments made to purchase amounts of goods and services within the KSA and that are under the standard rate 5% VAT, reported in previous filing periods.

8. Imports subject to VAT paid at customs

   • Amount: The value of goods and services under the 5% import VAT, purchased from outside of the KSA in the current filing period. These should be paid at customs.
   • Adjustment: The adjustments that are made to the purchase amount of goods and services under a 5% VAT from international suppliers in the current filing period

9. Goods: The VAT amount of the goods and services paid at customs.

   • Services: The accounted VAT for imported services.

10. Imports subject to VAT accounted for with reverse charge mechanism

    • Amount: The total value of the imports that are under reverse charge mechanism. This amount is the one that is eligible for a complete recovery.
    • Adjustment: The amount that is adjusted under the reverse charge mechanism. This is when the customer is both the supplier and the recipient for VAT purposes.

11. Zero-rated purchases

    • Amount: The value of goods and services under a 0% VAT, that are purchase within the KSA in the current filing period.
    • Adjustment: The adjustments made to purchased goods and services within the KSA and that are under 0% VAT, and reported in previous filing periods.

12. Exempt purchases

    • Amount: The value of goods and services that are purchased under exempt VAT rates within the KSA in the current filing period.
    • Adjustment: The adjustments made to the amount of purchased exempt goods and services within the KSA and reported in previous filing periods.

13. Total purchases

14. Total due VAT for the current return period

15. Corrections needed from the previous period (<5000 SAR)

    • Amount: Make changes to incorrect entries made in previous VAT returns, in case there were any.

16. VAT credit carried from the previous period(s)

    • Amount: Unclaimed or unrefunded VAT credits earned in previous filings. The amount will be deducted for the total VAT due in the current filing period.

17. Net VAT due (or reclaimed)

    • Amount: The total due or claimed VAT amount. If the VAT amount due is negative, it is possible to either claim that amount or move it forward for the subsequent periods.