VAT Return country Amount base VAT Amount tax VAT on Sales: 0 1. Standard rated sales 1 sa_1 True base tax_tags -1(B) tax tax_tags -1(T) 2. Private Healthcare / Private Education / First house sales to citizens 1 sa_2 base tax_tags 2(B) 3. Zero rated domestic sales 1 sa_3 base tax_tags -3(B) 4. Exports 1 sa_4 base tax_tags -4(B) 5. Exempt sales 1 sa_5 base tax_tags -5(B) 6. Total Sales 1 sa_6 base aggregation sa_1.base + sa_2.base + sa_3.base + sa_4.base + sa_5.base tax aggregation sa_1.tax VAT on Purchases: 0 7. Standard rated domestic purchases 1 sa_7 True base tax_tags 7(B) tax tax_tags 7(T) 8. Imports subject to VAT paid at customs 1 sa_8 True base tax_tags 8(B) tax tax_tags 8(T) 9. Imports subject to VAT accounted for through reverse charge mechanism 1 sa_9 True base tax_tags 9(B) tax tax_tags 9(T) 10. Zero rated purchases 1 sa_10 base tax_tags 10(B) 11. Exempt purchases 1 sa_11 base tax_tags 11(B) 12. Total Purchases 1 sa_12 base aggregation sa_7.base + sa_8.base + sa_9.base + sa_10.base + sa_11.base tax aggregation sa_7.tax + sa_8.tax + sa_9.tax 13. Total VAT due for current period 1 sa_13 tax aggregation sa_6.tax - sa_12.tax 14. Corrections from previous period (between +- SAR 5000) 1 sa_14 tax tax_tags 14(T) 15. VAT credit carried forward from previous period 1 sa_15 tax tax_tags 15(T) 16. Net VAT due (or claim) 0 sa_16 tax aggregation sa_13.tax + sa_14.tax + sa_15.tax