VAT Filing in Saudi Arabia: Who Files Quarterly vs Monthly

Businesses operating in Saudi Arabia should be clear on how often they are required to file their value-added tax (VAT) returns, as the frequency depends on the size of their annual taxable supplies. Returns are submitted either quarterly or monthly through official government channels.

Companies whose annual taxable supplies do not exceed SAR 40 million generally file their VAT returns on a quarterly basis. Those exceeding that threshold are required to file monthly. The filing frequency is determined by the Zakat, Tax and Customs Authority, which displays the applicable tax periods in each taxpayer's account.

For quarterly filers, the deadline is the last day of the month following the quarter: the first quarter is due by 30 April, the second by 31 July, the third by 31 October, and the fourth by 31 January of the following year. Monthly filers must submit by the last day of the month following the relevant month.

How to file

Returns can be submitted through the ZATCA Taxpayer Portal or the ZATCA mobile application. The typical process involves logging in, opening the VAT returns section, selecting the assigned tax period, entering sales and purchase data, submitting the return, and paying any VAT due through the available electronic payment option.

There is no stated government fee for filing the return itself, though the VAT liability must be paid. Late filing may result in a penalty ranging from 5% to 25% of the tax required to be declared. The standard VAT rate in 2026 remains 15%.

On registration, VAT becomes mandatory when taxable supplies reach SAR 375,000 over the relevant 12-month period, while voluntary registration is available from SAR 187,500. Business owners are advised to check their taxpayer account to confirm their assigned filing frequency and deadlines.

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