Saudi VAT return: monthly or quarterly, the deadline, and the penalties for being late

The VAT return is due on the same date whether there is VAT to pay or a refund to claim, and a late return costs more than most businesses expect.

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Monthly or quarterly

A business whose annual taxable supplies exceed SAR 40 million files monthly. Everyone else files quarterly.

The deadline

File and pay by the last day of the month after the period ends. A September 2026 monthly return and a third-quarter 2026 return are both due by 31 October 2026.

Penalties

ZATCA's fines-waiver initiative runs to 31 December 2026 but does not cover returns due after 30 June 2026: current periods carry full penalties.

  • Late filing: 5 % to 25 % of the tax that should have been declared.
  • Late payment: 5 % of the unpaid tax for each month or part of a month it stays unpaid.

How Aqid ERP prepares it

Aqid ERP builds the return from the invoices, credit notes and bills already posted, so each line can be traced to its documents. Once filed, lock the period so a later change cannot alter what you declared.

Questions

When is the Saudi VAT return due?

By the last day of the month after the tax period ends.

Who must file monthly?

Businesses with annual taxable supplies above SAR 40 million.

What is the penalty for paying VAT late?

5 % of the unpaid tax for each month or part of a month.

More guides

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Terms used on this page

Tax invoiceVAT numberE-invoiceAll terms

Aqid ERP in Saudi Arabia

Set up for Saudi Arabia's rules from the first day.

  • Plans from  79 a month
  • ZATCA Phase 2
  • VAT 15 %
  • GOSI & Mudad WPS
Aqid ERP for Saudi ArabiaPrices in Saudi ArabiaVAT registration in Saudi Arabia: the thresholds, the 30-day deadline and the fineGetting a VAT refund from ZATCA: the credit balance, the request and the bank accountCancelling VAT registration in Saudi Arabia: when you must, when you may, and what follows

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