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Saudi Arabia - VAT submission guide

Contributed by Mohamed Gamal Soliman, Moayad Qassim and Hussain Al-Dulaim, PKF Al Bassam & Co

How are VAT returns submitted to the tax authorities?	The VAT submission process in Saudi Arabia is fully electronic. VAT returns are filed via the Zakat, Tax and Customs Authority's online portal: https://login.gazt.gov.sa/irj/portal?ume.logon.locale=ar&login=X �� Supporting documents can be uploaded and amendments can be filed through the portal. �� After submission of the VAT return, the taxpayer will receive: • acknowledgement of the submission; • a copy of the submitted return; and • billing notification. �� Further details on filing VAT returns in Saudi Arabia are available on ZATCA's website at: https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Return%20Filing%20Manual.pdf

Can a business submit paper VAT returns?	No, it is no longer possible to submit paper VAT returns in Saudi Arabia.

Can an agent submit a VAT return on behalf of the business?	Yes, tax agents can be authorised via the ZATCA portal to submit VAT returns on behalf of their clients.

How many boxes/data fields are there on the VAT return?	There are 33 boxes on a full VAT return.