Who files quarterly and who files monthly?
Every VAT-registered person files a return for each tax period, which is either monthly or quarterly. ZATCA sets the period by annual supplies:
| Annual supplies (at the time of writing) | Tax period |
|---|---|
| Up to SAR 40 million | Quarterly (every 3 months) |
| Above SAR 40 million | Monthly |
ZATCA has also explained that a business can request to change its filing period from monthly to quarterly or vice versa where its annual financial data was recorded incorrectly, through its account on the ZATCA portal. If you are unsure which period applies to you, check your portal account before counting down to a deadline.
2026 quarterly deadlines
The rule: file the return and pay the net tax no later than the last day of the month following the end of the tax period. ZATCA's calendar shows these dates for 2026:
| Quarter | Months | Last day to file and pay |
|---|---|---|
| Q1 | January – March | 30 April 2026 |
| Q2 | April – June | 31 July 2026 |
| Q3 | July – September | 31 October 2026 |
| Q4 | October – December | 31 January of the following year (same rule) |
The same date, 31 October 2026, applies to monthly filers for September 2026. It falls on a Saturday, and the official sources we reviewed contain no statement extending VAT return deadlines for weekends, so it is safest not to wait for the last day.
What the return contains
The return declares your total output tax (tax you charged on sales) and deductible input tax (tax you paid on purchases), and arrives at the net tax payable or refundable. The e-service asks you to disclose total sales and total purchases for the period. The standard VAT rate is 15% at the time of writing; for how it is calculated, see How to calculate 15% VAT in Saudi Arabia.
Example
A small business had standard-rated sales of SAR 400,000 (excluding VAT) in Q3, and eligible standard-rated purchases of SAR 200,000 (excluding VAT). These are illustrative figures:
- Output tax: 400,000 × 15% = SAR 60,000.
- Deductible input tax: 200,000 × 15% = SAR 30,000.
- Net tax payable: 60,000 − 30,000 = SAR 30,000, paid with the return before 31 October 2026.
You can check your own numbers quickly with the VAT calculator.
Steps
ZATCA offers the return as an e-service on its website, and also encourages filing and payment through its ZATCA mobile app. According to the service page, the steps are:
- Prepare the period's figures from your books: total sales, total purchases and their tax, and check them against your invoices before logging in.
- Log in to the ZATCA website.
- Open the "Indirect Tax – VAT" tab, then "Returns".
- Select the return to file (Q3 2026).
- Fill in the return form and enter the sales and purchases details.
- Submit; you will receive an SMS and an email confirming receipt of the return and the invoice amount.
- Pay the amount due through the SADAD invoice issued automatically after filing, via online banking, an ATM, or the ZATCA app.
- Keep a copy of the return, the payment notice and the working papers behind your figures.
After filing, ZATCA verifies the data using AI-based tools, and it can issue a new assessment if an error is found later, so self-assessment through the return is not a final assessment.
Penalties for late filing
ZATCA's published statements describe two penalties linked to the return:
| Violation | Announced penalty |
|---|---|
| Late filing of the return | 5% to 25% of the tax that should have been declared |
| Late payment of tax | 5% of the unpaid tax for each month or part of a month |
Earlier ZATCA statements also said that businesses failing to file may have some government services suspended. If a return is not filed on time, ZATCA may issue an estimated assessment.
An illustration with assumed numbers: if the tax that should have been declared is SAR 20,000, the late-filing penalty ranges from SAR 1,000 (5%) to SAR 5,000 (25%), plus SAR 1,000 (5% of 20,000) for each month or part of a month the payment is late. ZATCA determines the final amount; these figures only show the scale.
Common VAT return mistakes
1. Confusing filing with paying
Filing does not end the obligation; the announced deadline covers filing and payment together. Make paying the SADAD invoice its own item on your checklist.
2. Using the wrong tax code
A standard-rated supply may be recorded as zero-rated, or the reverse, changing the tax calculated. ZATCA's guideline notes that such errors are fixed through amendments to the return. Check the tax code on every item and service, and to tell invoice types apart, read Tax invoice vs simplified invoice.
3. Not reconciling the return to your books
When declared sales differ from the total of invoices in your system, it shows up in any review. Reconcile the return totals to your sales and purchases tax report before submitting.
4. Forgetting returns and credit notes
Returns and invoice adjustments change net tax. Record them in the right period so output or input tax is not overstated.
5. Leaving it to the last day
Outages, congestion and late data happen. File several days early, since the late-filing penalty is a percentage of the tax.
6. Not correcting an error once found
ZATCA has stated that correcting a return requires notifying it within 20 days of becoming aware of the error. When you find one, record the date, start the correction promptly and consult your accountant on the method.
Checklist before the deadline
- Confirm your period is quarterly and the date (31 October 2026 for Q3).
- Close the period's books and review entries and returns.
- Reconcile sales and purchases tax to your invoices.
- Enter your figures in the return form and review them twice before sending.
- Pay the SADAD invoice and keep the receipt.
- For tax questions, ZATCA's unified contact center is 19993.
Summary
The quarterly return is due by the last day of the month after the quarter ends, and for Q3 2026 that date is 31 October. File and pay together, reconcile your figures with your books, tax codes and returns, and do not wait for the last day, since the late-filing penalty starts at 5% of the tax. To understand the invoices behind your return, read E-invoicing Phase 2, and for details specific to your business see the Saudi Arabia page or ask your accountant.