On 31 July 2018, the Saudi General Authority of Zakat and Tax (GAZT) published Simplified VAT Filing Guidelines.  The guidelines cover

• What is a VAT return, including an overview of VAT collection across the supply chain;
• Who files VAT returns and when, which is quarterly if annual taxable supplies are up to SAR 40 million and monthly if exceeding SAR 40 million;
• How do taxpayers c…