June 30,2020 11:05 pm

Return Filing Manual

Latest document
update JULY 2020
3 Return Filing Manual 2018

Content
1. Basics of filing a VAT return
When should a taxpayer submit his VAT return?
How should a taxpayer submit his VAT return?

2. Illustrative Step-by-step guide

4 Return Filing Manual 2018

1. BASICS OF FILING A VAT RETURN

WHEN SHOULD A TAXPAYER SUBMIT HIS VAT RETURN?

Taxpayer’s volume of annual taxable supplies determines when they need to start filing and the frequency of their filing obligation.

• Annual taxable supplies

Less than SAR 187.5K to SAR 375K to SAR 1MM to More than
SAR 187.5K 375K 1MM 40MM SAR 40MM

Filing frequency Quarterly Quarterly Quarterly Quarterly Monthly

First mandatory
Jan - Mar 2019 Jan - Mar 2019 Jan - Mar 2019 Jan - Mar 2018 Jan 2018
reporting period1

First filing due date1 30th Apr 2019 30th Apr 2019 30th Apr 2019 30th Apr 2018 28th Feb 2018

Registration Not applicable 20th Dec 2018

Not applicable 20th Dec 2017 20th Dec 2017
deadline (voluntary) (Mandatory)

Applicable only when

taxable purchases are
more than SAR 187.5K

(1) If taxpayers with taxable supplies less than SAR 1 MM choose to register before 30th Dec 2018, then the first mandatory reporting period and filing due date will change
5 Return Filing Manual 2018

HOW SHOULD A TAXPAYER SUBMIT HIS VAT RETURN?

Taxpayers can submit their VAT return online during their filing period

Online VAT return form will be available in taxpayer’s account on first day of every
filing period
Taxpayers can access the return
•R eporting (or Tax) period: Time during which economic activities (supplies and purchases) are
form online
conducted (3 months for SMTPs and 1 month for LTPs)
•F
 iling period: Time during which supplies and purchases are reported by the taxpayer in the return form
(1 month for all taxpayers)

Taxpayers will have a month to submit their VAT returns and pay any liabilities
Taxpayers will have a month to
submit their VAT returns • If month’s last day (due date) falls on a non-working day, taxpayers are still liable to submit their VAT
(Last day of the month is the and pay any liabilities by that day (unlike other tax types)
due date) • Non-filers and non-payers will receive reminders on the first day of the filing period, 7 days before the due
date and a day after filing period closure

After filing period closure, penalties will be levied to taxpayers

After the due date, taxpayers
will start incurring late filing
•L ate filing penalties: taxpayers who didn’t submit their returns by due date
and payment penalties
• Late payment penalties: taxpayers with unpaid tax after the due date
6 Return Filing Manual 2018

2. ILLUSTRATIVE STEP-BY-STEP GUIDE

1 LOGIN INTO GAZT PORTAL

Open the link https://GAZT.gov.sa/ Use existing User ID and Password, which was You will receive a SMS code on your registered
previously registered with GAZT for VAT and then mobile number, which you will use for Secured
Click on Login Button clicks on Sign In button sign-in

Click on Taxpayer/Auditor Login icon to get the Click on Submit button

Login page
7 Return Filing Manual 2018

2 NAVIGATE TO VAT RETURN PAGE

Once Logged in, 2 Primary Tiles will appear for Tax- Click on “Tax Return” Taxpayer can filter return based on the options shown
Payer, which are in the right hand side
Click on “VAT Return”
“Zakat & Direct Taxes” tile By default, he will get ‘To be filled & in draft’ returns
filtered
“Indirect Tax” tile

Click on “Indirect Tax”

8 Return Filing Manual 2018

3 FILING PAGE 1 - INSTRUCTIONS

Instructions
Kindly read the below instructions before completing return form:
1 Please fill the requested information for each step
2 The application cannot be successfully subitted untill all of the mandatory fields have been completed
3 Taxpayers should ensure that their existing taxpayer details are complete and up to date before filing their VAT returns
4 Please refer to the FAQ section before filling out the return form

I declare that I have read and understood the above instructions

9 Return Filing Manual 2018

4 FILING PAGE 2 - TAXPAYER DETAILS

Tax Return Details

Return Type Value Added Tax - Monthly Return New Return Reference No. 56000000009
Tax Period February, 2018 Period From 01.02.2018 Period To 28.02.2018

Taxpayer Information

TIN 3XXXXXXXXX VAT Account Number 3XXXXXXXXX00003

Taxpayer's Name First Middle Last Name

Address My Street
My Post code, Region, City

Kindly confirm that the above information is correct before proceeding

Taxpayers will be able

to see their company
ID/ personal ID
10 Return Filing Manual 2018

5 FILING PAGE 3 - VAT RETURN FORM

VAT Return Form

Amount (SAR) Adjustment (SAR) VAT Amount (SAR)

VAT on Sales:
1 Standard rated sales 900,000.00 10,000.00 44,500.00

22 Private
Sales toHealthcare
customers/inPrivate
VAT implementing GCChouse
Education / First countries
sales to citizens 120,000.00 30,000.00
3 Zero rated domestic sales 250,000.00 10,000.00
4 Exports 80,000.00 0.00
5 Exempt sales 300,000.00 0.00
6 Total Sales 1,650,000.00 50,000.00 44,500.00
VAT on Purchases:
7 Standard rated domestic purchases 400,000.00 50,000.00 17,500.00
8 Imports subject to VAT paid at customs 300,000.00 30,000.00 13,500.00
9 Imports subject to VAT accounted for through reverse charge mechanism 235,000.00 1,000.00 -50.00
10 Zero rated purchases 285,000.00 0.00
11 Exempt purchases 200,000.00 0.00
12 Total purchases 1,420,000.00 81,000.00 30,950.00
13 Total VAT due for current period 13,550.00
14 Corrections from previous period (between SAR ±5,000) 4,999.00
15 VAT credit carried forward from previous period(s) -15,000.00
16 Net VAT due (or claim) 3,549.00
11 Return Filing Manual 2018

6 FILING PAGE 4 - SUMMARY

Taxpayers must provide an

IBAN linked to their company
ID/ personal ID number for
successful disbursement of
their refund amount
12 Return Filing Manual 2018

7 THE VAT RETURN FORM HAS BEEN DESIGNED TO BE AS SIMPLE AND USER FRIENDLY AS POSSIBLE

Illustrative VAT return form

13 Return Filing Manual 2018

8 AFTER SUBMISSION, TP RECEIVES THE FOLLOWING CORRESPONDENCES

Return submission acknowledgement Submitted return form Billing notification