Filing an accurate return with the Zakat, Tax and Customs Authority (ZATCA) requires more than just filling in numbers — it involves attaching all relevant supporting schedules and documents that substantiate your figures. Corporate taxpayers in Saudi Arabia can streamline compliance and reduce audit risks by following ZATCA’s guidelines for document submission.
📌 Why Supporting Documents Matter
ZATCA requires detailed documentation to verify the accuracy of tax and Zakat filings. Common reasons for attaching supporting schedules and documents include:
- Substantiating deductible expenses and taxable income.
- Providing proof of Zakat base calculations.
- Clarifying intercompany transactions or transfer pricing adjustments.
- Demonstrating VAT input/output reconciliation.
- Supporting claims for exemptions or zero-rated transactions.
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✅ Step-by-Step: Attaching Schedules & Documents in the ZATCA Portal
- Log in: Access the ZATCA portal with your registered credentials.
- Select Your Return: Go to “Submitted Returns” or “Draft Returns” and choose the relevant corporate tax, Zakat, or VAT return.
- Locate the Attachment Section: Under “Schedules & Supporting Documents,” select “Add Attachment.”
- Choose File: Upload files in PDF, Excel, or Word format. Ensure each file is under the maximum allowed size.
- Name Clearly: Use descriptive file names like “2024_Audited_Financials.pdf” or “VAT_Reconciliation_Q1.xlsx.”
- Attach All Relevant Schedules: This may include depreciation schedules, inventory listings, bank confirmations, or foreign income statements.
- Review Before Submission: Double-check that all attachments match the figures in your return.
- Submit: Complete your return filing and ensure you receive a confirmation receipt from ZATCA.
📄 Common Supporting Documents for Corporate Taxpayers
- Audited financial statements.
- Fixed asset depreciation schedules.
- Detailed general ledger reports.
- Intercompany agreements and invoices.
- Proof of VAT zero-rating for exports.
- Bank statements and payment confirmations.
- Transfer pricing documentation (if applicable).
⚠️ Avoiding Common Mistakes
- Uploading incomplete or outdated schedules.
- Submitting scanned documents that are unreadable.
- Failing to include backup for high-value transactions.
- Not reconciling attachments with return figures.
💡 Best Practices
To ensure smooth ZATCA processing:
- Maintain an organized electronic filing system year-round.
- Use consistent file naming conventions.
- Ensure translations for foreign-language documents.
- Retain all records for at least the statutory five-year period.
🏁 Conclusion
Properly attaching supporting schedules and documents to ZATCA returns is essential for Saudi corporate taxpayers to maintain compliance, reduce audit exposure, and substantiate tax positions. By following ZATCA’s guidelines and adopting best practices, companies can ensure a smooth and compliant filing process.
