VAT

Review of filed VAT returns

Comparing declared figures with audited records, reconciling input and output tax, with a report of findings and recommendations.

Who it is for

Businesses wanting a review of past returns before a ZATCA audit or after a change of accountant.

What it covers

  • Declared versus audited
  • Input and output reconciliation
  • Findings and recommendations

What you receive

  • Declared versus audited figures for each period
  • A findings report with financial impact
  • A recommendation on correction or voluntary disclosure

How we work

  1. Understand — We start with your business, structure and filing history.
  2. Analyse — We reconcile the financial statements and identify risks before any figure is filed.
  3. Deliver — We prepare, review and file on time, with a documented supporting file.
  4. Follow through — We handle queries and assessments until the year is fully closed.

Frequently asked

How is a review different from preparing the return?

A review examines returns already filed and compares declared figures with the records, to find errors and their impact before ZATCA does.

How many periods does a review usually cover?

Scope is set to your needs, and usually covers the periods still open to ZATCA audit.

Zakati is an independent private advisory firm and is not affiliated with the Zakat, Tax and Customs Authority (ZATCA) or its “Zakaty” app. Published content is general guidance and does not constitute professional advice on any specific matter.