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 the specified dates, in order to avoid financial violations and late payment penalties.
The authority has set January 31, 2026, as the deadline for submitting tax returns for two categories of taxpayers: The first category includes establishments whose annual supplies of goods and services exceed 40 million riyals, and they are required to submit their returns for the previous December. The second category includes establishments whose annual supplies do not exceed 40 million riyals, and they are required to submit their returns for the fourth quarter of 2025.
Application methods and late fees
ZATCA urged taxpayers to quickly submit their declarations through the approved digital channels, whether through the official website (zatca.gov.sa) or through the Authority’s smartphone application (ZATCA), in order to facilitate procedures and ensure quick payment.
The authority stressed that delaying the submission of the declaration beyond the specified regulatory period exposes the establishment to financial penalties starting from a minimum of 5% and reaching a maximum of 25% of the value of the tax that should have been declared, which requires business owners to be careful to adhere to the deadlines.
The context of value-added tax in the Kingdom
These measures are part of the implementation of the Value Added Tax (VAT) system, which was introduced in the Kingdom of Saudi Arabia on January 1, 2018, at a rate of 5%, before being increased to 15% starting July 1, 2020. This tax is an indirect tax levied on all goods and services bought and sold by businesses, with some exceptions.
Tax compliance is a cornerstone of the economic reforms adopted by the Kingdom within Vision 2030, which aims to diversify non-oil revenue sources and enhance fiscal sustainability. The General Authority of Taxation and Customs has made significant progress in automating tax processes, particularly through the electronic invoicing project (Fatoora), which has contributed to increased transparency and reduced commercial concealment and the informal economy.
Communication and support channels
To ensure taxpayers receive accurate information, the Zakat, Tax and Customs Authority has provided multiple communication channels operating around the clock. Businesses wishing to inquire can contact the unified call center number (19993), the "Ask Zakat, Tax and Customs" account on the X platform (@Zatca_Care), email ( [email protected] ), and live chat via the official website.
