上周回忆
关于沙特增值税的注册问题。
- 所有海外的电商伴侣们都需要注册VAT。
- 必需由造定的税代帮您注册。
- 延迟或不注册将面对高额惩罚。
01
本周课堂-沙特VAT申报须知
What is VAT Return?
A VAT eligible taxpayer pays VAT on his taxable purchases and collects VAT on his taxable supplies.
In essence, the taxpayer is collecting VAT on behalf of the General Authority of Zakat and Tax (GAZT) and has the right to claim back VAT paid on his taxable purchases.
Taxpayers are required to file their returns to provide details of transactions related to taxable supplies and purchases. Following the submission of VAT return form, taxpayers will be asked to either pay the VAT liability or may claim back VAT refund depending on their situation. This set of activities is commonly referred to as VAT return filing.
起首我们先说说什么是增值税申报和退税
先给各人讲讲增值税，VAT全称是VALUE ADDED TAX，那是国际普及利用的销售增值税。以沙特为例，当货物进入沙特，货物缴纳进口税；当货物销售后，商家能够退回进口增值税，再按销售额交响应的销售税。
在沙特注册VAT的商家有权力和义务在购置货物时缴纳VAT或者从供货商那里代收VAT，其实本色是在帮税局代收增值税，后期是能够申请退回的。因而VAT注册商家需要按期向税局申报VAT，供给他们的销售清单和笔录，最末税局决定是需要继续缴纳VAT仍是退款。
展开全文
02
谁需要申报，何时申报
Who files VAT returns and when?
Taxable persons which make an annual taxable supply of goods and services in excess of SAR 40,000,000 are required to file VAT returns monthly.
All other taxable persons are required to file VAT returns quarterly. However, such persons may elect to file monthly returns subject to approval by GAZT.
From the end of the tax period (as defined above) all taxable persons will have one month to file their VAT return. For example:
If monthly returns are required, for the tax period 1 January 2018 to 31 January 2018 the VAT return must be filed by 28 February 2018
If instead quarterly returns are required, for the tax period 1 January 2018 to 31 March 2018, the VAT return must be filed by 30 April 2018
相信卖家伴侣们最关切的就是申报问题，我们比来新接了良多因为本来税代延迟申报而被罚款的客户，既然转到我们公司来，小编在那里就必需给您补补课了
简单的给您总结一下，关于沙特申报起首要看您的年应税销售额到达哪个原则，若是超越40M SAR那么您就需要费事点做月度申报，若是年应税销售额在40m 以下，您就不消担忧了只要做季度申报就好，但是也不要小看那个季度申报呦，刚刚转来的那几家客户小伙伴们应该最清晰了，税局需要查看的材料很繁琐，也是需要专业而且有经历的税代帮您查抄和过滤，该交的交，不克不及交的万万别瞎交呢。不然后期问题会越来越多。
03
申报日期
关于详细申报日期仍是要看您的年应税销售额来定，40m以下的，第一次需要申报一月到三月的。以此类推，申报截行日期为4月30日。若是应税销售额在40m以上的，第一次需要申报一月份的，以此类推，而且申报截行日期为2月28日。那边需要强调的是沙特VAT与阿联酋一样是从2018年起头施行的，所以第一次申报其实也是从2018年1月起头的。但是我们接下来就根据要求按时按季按月申报就好。
04
申报所需的素材及前提
因为销售货品差别，卖家情状各有差别，那里详细情状需要详细阐发，所以小编必需留个小尾巴了，欢送征询安博税务蜜斯姐们，给您量身定做您的完美注册与申报