Saudi Arabia has set October 31, 2026, as the deadline for businesses to file their latest Value Added Tax (VAT) returns. The Zakat, Tax and Customs Authority (ZATCA) has issued the reminder to businesses with annual supplies above and below SAR 40 million. Missing the deadline can lead to penalties of 5% to 25% of the tax that should have been declared.
- Location: Saudi Arabia
- Authority: Zakat, Tax and Customs Authority (ZATCA)
- Deadline: October 31, 2026
- Who is affected: VAT-registered businesses
- Business impact: Late filing can attract penalties of 5% to 25% of the tax due
- What’s next: Businesses should submit their returns and pay any outstanding VAT before the deadline
Saudi Arabia VAT returns for September and the third quarter of 2026 must be filed by October 31, according to the country’s tax authority. ZATCA issued the reminder on October 20, asking businesses to submit their returns and settle any tax due to avoid penalties.
The deadline applies to two groups of VAT-registered businesses. Those with annual supplies exceeding SAR 40 million must file their September returns, while businesses with annual supplies of SAR 40 million or less must submit their returns for the third quarter.
The announcement is particularly relevant for companies operating in Saudi Arabia, including UAE-based businesses with taxable activities in the Kingdom. Filing on time is essential to avoid additional costs and keep tax obligations up to date.
Which Saudi businesses must file VAT returns by October 31?
The filing schedule depends on the annual value of goods and services supplied by a business.
Businesses with annual supplies exceeding SAR 40 million follow a monthly VAT filing schedule. For the October 31 deadline, these businesses must submit their returns for September 2026.
Businesses with annual supplies of SAR 40 million or less generally follow a quarterly filing schedule. They must submit their VAT returns for the third quarter of 2026, covering July, August and September.
Both groups share the same deadline, even though they report different tax periods.
Businesses should check their applicable filing period through their ZATCA account rather than assume that the same schedule applies to every taxpayer. Companies with questions about their reporting requirements can contact the authority for clarification.
What are the penalties for missing the Saudi VAT deadline?
ZATCA warns that businesses which fail to submit their VAT returns within the required period can face a fine ranging from 5% to 25% of the tax that should have been declared.
The applicable penalty depends on the circumstances and the relevant tax rules. Businesses should not assume that filing late will result in only a small administrative charge.
Late filing and late payment are separate issues under Saudi Arabia’s VAT penalty framework. ZATCA’s published guidance states that failure to pay VAT on time can attract a penalty of 5% of the unpaid tax for each month of delay or part of a month.
This means submitting a return does not automatically settle the payment obligation. Businesses should check the amount due and ensure that payment is completed within the required timeframe.
To reduce the risk of penalties, finance teams should review their sales and purchase records, reconcile the VAT amounts and allow sufficient time to complete the submission.
How can businesses submit their VAT returns?
ZATCA provides an online service for VAT return submissions. Businesses can log in to the authority’s website, open the indirect tax and VAT section, select the relevant return and complete the submission.
The authority also encourages businesses to use its smartphone application to file returns and pay the tax due.
According to ZATCA’s published service information, the submission process includes selecting the appropriate return, completing the form and submitting it through the portal. Taxpayers receive confirmation of receipt and information about the amount payable.
Businesses should retain their submission confirmation and relevant accounting records for their files. If a return requires further attention, having the supporting documents readily available can help the finance team address the issue.
Companies that are unsure whether they need to submit a monthly or quarterly return should verify their filing period before proceeding.
Where can businesses contact ZATCA for help?
Businesses needing assistance with Saudi VAT requirements can contact ZATCA through its official support channels.
The authority’s unified call centre operates around the clock, seven days a week. Taxpayers can also use its customer support account on X, email or the instant chat service on its website.
The available contact details are:
- Phone: 19993
- X: @Zatca_Care
- Email: info@zatca.gov.sa
- Online support: ZATCA’s official website
Businesses should use these channels to clarify filing requirements, payment obligations or questions about their tax accounts. Contacting the authority before the deadline may help resolve administrative issues before they become a compliance problem.
Why It Matters for UAE Businesses
The deadline is relevant to UAE companies that operate in Saudi Arabia or have VAT filing obligations in the Kingdom. Businesses expanding across the Gulf need to account for each country’s tax requirements rather than assume that one country’s reporting schedule applies across the region.
For UAE-based groups with Saudi subsidiaries, branches or other taxable activities, the October 31 deadline is a practical reminder to coordinate finance teams and confirm that the correct returns are filed.
The announcement does not introduce a new UAE VAT deadline or change UAE tax rules. It concerns Saudi Arabia’s existing VAT filing requirements.
For affected businesses, the immediate priority is to identify the correct reporting period, submit the return and pay any tax due by October 31, 2026.
FAQs
1. What is the Saudi Arabia VAT deadline for October 2026?
The deadline is October 31, 2026, for September VAT returns filed by businesses with annual supplies above SAR 40 million and third-quarter returns filed by businesses with annual supplies of SAR 40 million or less.
2. What is the penalty for late VAT filing in Saudi Arabia?
ZATCA’s published rules set the late-filing penalty at 5% to 25% of the tax that should have been declared.
3. Do smaller businesses also need to file VAT returns by October 31?
Yes. VAT-registered businesses with annual supplies of SAR 40 million or less generally file quarterly returns. Their third-quarter 2026 return is due by October 31.
4. Is there a separate penalty for paying VAT late?
Yes. ZATCA’s published penalty guidance states that late payment can attract a fine of 5% of the unpaid tax for each month of delay or part thereof. This is separate from the late-filing penalty.
5. Can UAE businesses be affected by this deadline?
Yes, if they have VAT filing obligations in Saudi Arabia. The deadline applies to their relevant Saudi tax returns, not to UAE VAT returns.
Saudi businesses have until October 31, 2026, to submit their September or third-quarter VAT returns, depending on their annual supplies. With late-filing and late-payment penalties potentially adding to business costs, companies should check their filing periods, complete their returns and settle any tax due on time.
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