The Zakat, Tax and Customs Authority ("ZATCA") has called on business sector establishments subject to VAT whose annual supplies of goods and services exceed 40 million riyals to submit their tax returns for last June, while it called on establishments whose annual supplies do not exceed 40 million riyals to submit their tax returns for the second quarter of 2026, by no later than July 31, 2026.

ZATCA urged establishments to expedite submission of their tax returns and payment via the authority's smartphone application (ZATCA), to avoid the penalty for late submission of the return within its specified deadline, which is 5% minimum and 25% maximum of the tax value that the taxpayer was required to declare. ZATCA also called on taxpayers from the business sector who wish to obtain more information about VAT to contact it via the unified call center number (19993), which operates 24/7, or the "Ask Zakat, Tax and Customs" account on platform (@Zatca_Care) X, or via email ([email protected]), or live chat on the authority's website (zatca.gov.sa).

VAT is one of the tax systems in effect in the Kingdom, and it is an indirect tax imposed on all goods and services purchased and sold by establishments, with some exceptions.