Duration: 10 Hours | 13 Modules

Module 1: Introduction to VAT in Saudi Arabia

• VAT concept and mechanism
• History of VAT in KSA
• VAT rate evolution (5% to 15%)
• Role of ZATCA

Module 2: VAT Registration Requirements

• Mandatory threshold: SAR 375,000
• Voluntary threshold: SAR 187,500
• Registration process
• Group and non-resident registration

Module 3: Taxable Supplies and VAT Rates

• Standard-rated supplies (15%)
• Zero-rated supplies
• Exempt supplies
• Out-of-scope transactions

Module 4: VAT Calculation and Invoicing

• Input VAT vs Output VAT
• Tax invoices and simplified invoices
• E-invoicing requirements
• Credit/debit notes

Module 5: Input VAT Recovery and Restrictions

• Recoverable VAT
• Blocked input VAT
• Partial exemption
• Documentation requirements

Module 6: VAT on Special Transactions

• Real estate
• Financial services
• International services
• Digital supplies

Module 7: VAT Return Filing and Payment

• VAT return filing
• ZATCA portal walkthrough
• Payment deadlines
• Refund procedures

Module 8: VAT Compliance and Record Keeping

• 6-year record retention
• VAT reconciliations
• Internal controls
• Compliance errors

Module 9: VAT Audits and Assessments

• Audit triggers
• Audit process
• Voluntary disclosures
• Appeals process

Module 10: VAT on Imports and Customs

• Import VAT
• Customs valuation
• Deferred VAT
• Re-export rules

Module 11: VAT by Industry

• Manufacturing
• Retail
• Construction
• Hospitality
• Healthcare

Module 12: VAT Case Studies

• Input VAT disputes
• E-invoicing penalties
• Export issues
• Real estate VAT errors

Module 13: VAT Best Practices

• Compliance checklist
• Technology tools
• Common errors
• Future updates