In short: The Zakat, Tax and Customs Authority (ZATCA) has set Saturday 31 October 2026 as the last day to file VAT returns and pay the tax. This covers the September return for monthly filers and the Q3 return for quarterly filers. Late penalties this time are not covered by the penalty waiver initiative.
Who files which return?
- Businesses with annual supplies above SAR 40 million: file the monthly return for September 2026.
- Businesses with annual supplies of SAR 40 million or less: file the quarterly return for Q3 2026 (July to September).
Both groups share the same deadline: 31 October 2026, for filing and payment.
What is the late-filing penalty?
The penalty for filing late ranges from 5% to 25% of the tax that should have been declared.
Why the penalty waiver does not help this time
The penalty waiver initiative was extended to 31 December 2026, but it only covers returns due up to 30 June 2026. The Q3 return falls due after that date, so it is outside the initiative. A late filing now means a real penalty.
How to file
Through the ZATCA portal or the ZATCA app. For questions: the unified number 19993 or @Zatca_Care on X.
What this means for your accounting system
What usually delays a VAT return is gathering figures by hand from sales invoices, purchases and credit and debit notes, then reconciling them. When invoices and purchases live in one system, the VAT return report comes out with its boxes filled, and you only review it and transfer it to the ZATCA portal.
RivDesktop includes a VAT return report with all 16 boxes, built from the same invoices that are integrated with the Fatoora platform. Read also: ZATCA Wave 25 e-invoicing and the SAR 187,500 threshold.
Sources
- ZATCA: Submit VAT Returns for September and Q3 2026 (official source)
- Saudi Press Agency (SPA): ZATCA urges businesses to file VAT returns for September and Q3 2026 (20 October 2026)
- Alsaudi News: ZATCA sets 31 October deadline (20 October 2026)
- The Saudi Times: VAT return deadline ends Saturday (29 October 2026)
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