This guide provides practical instructions for VAT-registered businesses in Saudi Arabia on completing and submitting their VAT returns via the GAZT (now ZATCA) e-portal. It outlines who is required to file, the filing frequency based on annual taxable supplies, and an overview of the return form inputs. The document uses illustrative scenarios for different business models, including retailers, manufacturers with exports, and entities using the reverse charge mechanism or proportional deduction for input tax. It also notes the VAT rate change to 15% from 1 July 2020. This guide simplifies compliance with tax filing obligations.