VAT returns in Saudi Arabia must be filed no later than the last day of the month following the end of the tax period to which the VAT return relates. This deadline applies whether the date is a working day or a non-working day.
Monthly tax periods are mandatory for taxable persons whose annual value of taxable supplies exceeds SAR 40 million during the previous 12 months or is expected to exceed that amount in the following 12 months.
For all other taxable persons, whose annual value of taxable supplies does not exceed SAR 40 million, the standard tax period is three months.
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Web page updated on 17 Mar 2025 16:38