When is the deadline to pay VAT and file my VAT return in Saudi Arabia?

Under Article 59 of the Saudi VAT Implementing Regulations, VAT due for a given Tax Period must be paid no later than the last day of the month following the end of that Tax Period. For most businesses filing quarterly, this means payment and filing are due by the last day of the month after the quarter closes — for example, a Q1 (January–March) return and payment would be due by 30 April.

If you are concerned about your ability to pay VAT on time, Article 60 allows you to apply to the Zakat, Tax and Customs Authority (ZATCA) for an extension. You will need to provide evidence showing either that you are unable to pay the tax when due or that doing so would cause genuine financial hardship. Extensions are granted at ZATCA's discretion and are not automatic, so it is important to apply early and with supporting documentation.

Missing VAT payment or filing deadlines can result in penalties under Saudi tax law, so expat business owners should set up calendar reminders tied to their Tax Period. If your transactions involve foreign currencies, remember that Article 61 requires you to convert amounts to Saudi Riyals using the daily rate prescribed by ZATCA for accurate reporting.