VAT reports

The VAT Filing Report assembles what you need to file a VAT return: the VAT you charged, the VAT you paid, and the difference. It opens on the current quarter.

Who. Admin and Accountant.

What you see

1. Report period: the period the figures cover, This Quarter when the page opens. Change period picks another.
2. Output VAT (Sales): VAT you charged customers on sales in the period.
3. Input VAT (Purchases): VAT you paid suppliers on purchases. It is deducted from output VAT.
4. Net VAT Due: output VAT minus input VAT. When input VAT is larger, the card reads Net VAT Reclaimable and "Amount to claim from ZATCA". Each card also compares the figure with the period before.
5. Filing deadline: the last day of the month after the period ends. Next to it, "No issues found" or a button such as 1 to review.
6. Export: download the report.

Below the cards come three tables: VAT on Sales, VAT on Purchases and Net VAT Due. The sales and purchases tables follow the return's box numbering, with Box#, Description, Amount, Adjustment and VAT Amount columns, so the lines sit in the same order as the form you are filling in. Above each table, Invoices, Credit Notes and Debit Notes show how many documents the period holds; each opens that list, filtered to the period, in the same tab. A count of 0 is not a link.

Where the numbers come from

The report adds up the VAT on the documents you issued and recorded in the period. Output VAT comes from your sales; input VAT from your purchases. The difference is what you pay ZATCA, or claim back, on your VAT return.

Why ZATCA asks for it.

• You file a VAT return for every tax period: every three months, or every month if your yearly revenue is over SAR 40 million. (Tax Invoicing guideline §10.1)
• File it, and pay the net VAT, by the last day of the month after the period ends. (Tax Invoicing guideline §10.1; VAT Implementing Regulations Art. 59(1))
• The return shows your sales at each rate with their output VAT, your purchases with their deductible input VAT, reverse-charge purchases, and corrections to earlier returns. (VAT Implementing Regulations Art. 59(2))
• A credit or debit note counts in the period it is issued in, not the period of the original invoice. (Tax Invoicing guideline §7.1.1)

What Clix counts.

• VAT on Sales counts the invoices, credit notes and debit notes whose issue date falls in the period and that ZATCA has Cleared or Reported. A draft, or an invoice ZATCA rejected, is not in it.
• Amount is the value before VAT of the period's invoices. Adjustment is debit notes minus credit notes. VAT Amount is the invoices' VAT, plus debit notes, minus credit notes.
• VAT on Purchases counts every purchase invoice, credit note and debit note you recorded with an issue date in the period. Purchases from a vendor in Saudi Arabia fill the domestic boxes. Purchases from a vendor abroad fill the two Imports subject to VAT accounted for through reverse charge mechanism boxes.
• Net VAT Due is the sales total minus the purchases total. In the last table, Total VAT due for current period is that figure, then Corrections from previous period and VAT credit carried forward, and last Net VAT due (or claim).

Invoices issued after the month of supply

Clix places each sales document in the period of its issue date. ZATCA makes VAT due at the earliest of the supply date, the invoice date and the payment date (Tax Invoicing guideline §4.5.1, p. 26). An invoice issued on 5 October for goods delivered on 28 September shows here in October, but its VAT may belong to September. Before you file, check such invoices with your accountant. Why the issue date cannot be changed: Invoice types → Why you cannot choose the issue date.

Amount or Adjustment: where ZATCA and Clix differ

Clix puts every note in Adjustment. ZATCA's guideline splits them (Tax Invoicing guideline §7.1.1):

Note	ZATCA puts it in
Credit or debit note issued before you filed the return for the original invoice	Amount, netted with the period's sales
Credit note issued after you filed that return	Adjustment
Debit note issued after you filed that return	Amount

The VAT total is the same either way. Before you file, check which field each note belongs in.

What to do. Pick the period with Change period, then compare each box with ZATCA's return form as you fill it in. To trace a figure, see Check a figure you do not recognise.

Next. Credit and debit notes → What this means for your VAT · Purchases and vendors

Tasks

• Produce the report for a period
• Export it
• Check a figure you do not recognise

Produce the report for a period

Who. Admin, Accountant.

1. Open VAT Reports. The report for This Quarter loads.
2. Click Change period.
3. Click This Quarter, Last Quarter, This Month or Last Month. The report reloads at once.
4. For any other dates, click Custom, set Start Date and End Date, and click Apply dates.

Result. The cards and the tables show the figures for the new period. The period is kept in the page address, so a link to the page opens the same period.

Export it

Who. Admin, Accountant.

1. Click Export. It is available once the report has loaded.
2. Choose PDF (English), PDF (Arabic), Excel (English) or Excel (Arabic).

Result. The PDF opens in your browser's print dialog; save it from there. The Excel file downloads as VAT_Filing_Report_<start>_<end>.xlsx. The export language does not depend on the language of the screen.

Check a figure you do not recognise

Who. Admin, Accountant.

1. Click the button next to Filing deadline, for example 1 to review, if there is one. It lists boxes whose adjustment is more than 10% of the amount, and a sales or purchases total that is negative.
2. Click About this amount or About this adjustment in a row to read what that box holds.
3. Click Invoices, Credit Notes or Debit Notes above a table to open the documents for the period.

Work back to the documents:

• Output VAT comes from invoices and notes ZATCA accepted in the period. An invoice still in Drafts, or one ZATCA rejected, is not counted. See Invoices.
• Input VAT comes from the purchases you recorded. A missing purchase is the usual reason input VAT looks low. See Purchases and vendors.
• A document counts in the period of its issue date, not the date you recorded it.

Clix prepares, you file

The report is a preparation aid built from what you recorded. Clix does not file it with ZATCA for you, and it is only as complete as the purchases you entered. Check it against your own records before filing.

You file the return yourself, on ZATCA's portal, through its Submit VAT Return e-service.

ZATCA sources

Rule	Document	Section	Page
Monthly or quarterly tax period	Guideline for Tax Invoicing and Records under VAT Provisions, v3, May 2026	§10.1	p. 48
Filing and payment deadline	Same guideline	§10.1	p. 49
Which field a credit or debit note goes in	Same guideline	§7.1.1	p. 38
Deadline and what the return discloses	VAT Implementing Regulations (English, 2021)	Art. 59(1)–(2)	p. 61
Where you file	ZATCA e-service "Submit VAT Return"	web page	zatca.gov.sa

Where the English and Arabic texts differ, ZATCA says the Arabic prevails.

Related

• Dashboard
• Invoices
• Purchases and vendors
• Money, payments and due dates
• Glossary: output VAT · input VAT · VAT return