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Saudi Arabia releases VAT return

  • Sep 14, 2017 | Richard Asquith

Saudi Arabia releases VAT return

Saudi Arabia has released details of its VAT return in time for the 1 January launch of the 5% tax.

Businesses providing taxable supplies above SAR 40m are required to file monthly returns - otherwise quarterly.  The VAT return is due the last day of the month following the reporting period end

The return includes the following boxes:

  • Standard rated domestic sales
  • Sales to registered customers in other GCC states
  • Zero rated domestic sales
  • Zero rated exports
  • Exempt sales
  • Standard rated domestic purchases
  • Imports subject to VAT paid at customs
  • Imports subject to VAT accounted for through the reverse charge mechanism
  • Zero rated purchases
  • Exempt purchases
  • Corrections from previous period up to 5,000 SAR. Any corrections above this amount will require a corrective return

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.