The Zakat, Tax and Customs Authority (ZATCA) called on all commercial establishments subject to value-added tax in the Kingdom of Saudi Arabia to adhere to submitting their tax returns on time, in order to avoid falling into regulatory violations that warrant a fine.
Deadline and target groups
The authority clarified that the deadline for submitting tax returns is January 31, 2026. This announcement includes two main categories of taxpayers:
- Establishments whose annual supplies exceed 40 million riyals are required to submit their declarations for the month of December of last year.
- Establishments whose annual supplies do not exceed 40 million riyals are required to submit their declarations for the fourth quarter of 2025.
Late payment penalties and tax compliance
ZATCA emphasized the importance of submitting tax returns promptly through official channels, whether via the authority's website or its mobile application. The authority noted that delaying the submission of returns beyond the specified deadline subjects establishments to a financial penalty ranging from 5% to a maximum of 25% of the tax due, in accordance with applicable regulations and laws in the Kingdom.
The context of value-added tax and its economic importance
These measures are part of the Kingdom's ongoing efforts to enhance tax compliance and improve collection efficiency, as Value Added Tax (VAT) is a key source of non-oil revenue in the state budget. Since its implementation on January 1, 2018, and the subsequent adjustment of the VAT rate to 15% in July 2020, this system has contributed to supporting financial sustainability and funding development and service projects that benefit citizens and residents, in line with the objectives of the Kingdom's Vision 2030, which aims to diversify sources of economic income.
Digital transformation and streamlining procedures
To facilitate taxpayer compliance, the Zakat, Tax and Customs Authority has made significant strides in automating its services, enabling businesses to complete their transactions easily and conveniently without needing to visit branches. Adherence to tax deadlines is a crucial indicator of a company's compliance and prevents disruption to its access to other government services.
Communication and support channels
The authority invited taxpayers wishing to obtain more information or inquiries about the mechanism for submitting returns to contact it through its various channels, which include:
- The unified number for the call center (19993) which operates 24 hours a day, 7 days a week.
- The “Ask Zakat, Tax and Customs” account on the X platform (@Zatca_Care).
- Email (info@zatca.gov.sa).
- Instant messaging via the official website (zatca.gov.sa).
