This VAT return template is a worksheet for preparing your value added tax return before you file it on the Zakat, Tax and Customs Authority (ZATCA) portal. Each row is a box on the return: enter the amount before VAT and any adjustments, and the VAT and net amount due are calculated. Next to each box sits the account balance from your ledger, so you see what does not match before you press Submit.
Net VAT = output VAT − input VAT ± corrections − credit carried forward. In the example shown: 281,325.00 − 213,000.00 + 2,400.00 = SAR 70,725.00, and 4 of 5 boxes match the ledger.
What a VAT return is
A VAT return is a periodic statement every VAT-registered business files, listing the period's sales and purchases by category, the VAT charged to customers and paid to suppliers, and the difference owed to ZATCA or due back to the business. Registration is mandatory once annual supplies exceed SAR 375,000 and voluntary from SAR 187,500. Filing is monthly or quarterly depending on revenue under the Implementing Regulations, so confirm your frequency and deadline on the ZATCA portal.
Sections and boxes of the VAT return in Saudi Arabia
The return has two parts, sales (output) and purchases (input), followed by corrections and net VAT. Each box has an account in your books to reconcile it with.
| Line | What you enter | VAT |
|---|---|---|
| Standard-rated sales | Taxable domestic sales after discounts | At the standard rate |
| Zero-rated sales and exports | Supplies taxed at zero, with supporting evidence | Zero |
| Exempt sales | Supplies exempt by law, such as residential rent | No VAT |
| Standard-rated purchases | Purchases with a tax invoice showing your VAT number | Input VAT |
| Imports through customs | Value of imported goods with VAT paid at customs | Input VAT |
| Imports under the reverse charge | Goods and services from a supplier outside the Kingdom, where you account for the VAT yourself | Output and input |
| Corrections and credit carried forward | The VAT amount itself, not the sales | Added to or deducted from the net |
The Excel download keeps the VAT, difference and summary formulas, with the VAT rate on a Settings sheet.
How to fill in the preparation worksheet
- Extract the period's sales and purchases from your books by category: standard-rated, zero-rated, exports, exempt and imports. For an e-commerce business, pick the "Online store" example.
- Enter the amount before VAT in its box, and credit notes and returns as negatives in the Adjustments column.
- Enter the VAT account balance from the trial balance in the Ledger balance column. A green row matches; a red row has a difference.
- Complete the Return preparation checklist, print the Return summary for the finance manager to sign, then copy the figures to the portal.
In the example, standard-rated sales are SAR 1,840,000.00 with SAR 12,500.00 of returns, so their VAT is SAR 274,125.00 and matches the ledger. Purchase VAT is SAR 166,800.00 on the worksheet and SAR 165,900.00 in the ledger, a SAR 900.00 difference to trace before filing. The PDF keeps the reconciled worksheet in the period's records.
Common VAT return mistakes
- Claiming input VAT on a simple receipt without a tax invoice showing your VAT number.
- Mixing up exempt and zero-rated: zero-rated is a taxable supply at 0%, exempt is outside the charge, and each has its own box.
- Classing foreign sales as exports without a document proving shipment.
- Forgetting the output side of the reverse charge.
- Filing before sales and VAT are reconciled with the trial balance.
Regulatory notes
The two registration thresholds (SAR 375,000 and SAR 187,500) come from ZATCA's published FAQs. The 15% standard rate has applied since 1 July 2020 according to ZATCA's guideline on the rate increase, and it stays editable in Settings. Box numbering follows the return form on the portal, so check it each time you file. The worksheet is an internal preparation tool, and the official return is filed on the portal.
When reconciling the return takes days every period
Microtec's ERP accounting system brings sales, purchasing, inventory, finance and HR into one place for businesses in Saudi Arabia.
Frequently asked questions
Does the worksheet replace filing on the portal?
No. The return is filed online on the ZATCA portal. The PDF here is a preparation and record copy, and the printed summary is for internal approval before filing.
When is the VAT return filed in Saudi Arabia?
After the end of each tax period, monthly or quarterly depending on the business's revenue. The statutory deadline is set in the Implementing Regulations and shown on the portal; check it there for each period.
How do I calculate net VAT on the return?
Deduct input VAT from output VAT, add corrections from previous periods and deduct any credit carried forward. A positive result is payable; a negative one is a credit in the business's favour.
Where do I put services imported from abroad?
In the reverse charge imports line. You account for the VAT yourself so it appears in output VAT, and you deduct it as input VAT if it is recoverable.
How does accounting software help with the return?
When each invoice is recorded once with its VAT category, every figure on the worksheet comes from an account in the books, and reconciliation becomes a review of a few differences instead of re-entering the whole period.