What can I do if I’m unable to pay VAT to the authorities in due time?

If you are unable to pay in due time, you can request an extension of the due date from the ZATCA in writing. When writing to request an extension, you must include:

• The amount of tax owed.
• The tax periods associated with the sum.
• The reason for the failure to pay VAT by the deadline.

The ZATCA will reply within 20 days either accepting or rejecting the request.