Fix the period and data population

We recommend identifying reports, extraction dates and document inclusion or exclusion criteria. State whether the figure comes from the general ledger, an invoice report or a management dashboard; matching totals do not make their sources identical.

If the business uses multiple sales channels, map the sources. Do not aggregate reports before checking whether the same document appears in more than one source.

What should the reconciliation investigate?

As a practical checklist for discussion with the firm, review:

  • Invoices and associated notes and their references.
  • Ledger entries without clear invoice-report counterparts, and the reverse.
  • Differences arising from report dates or criteria.
  • Items requiring specialist judgment on classification or period.

These are checks, not rules determining every transaction's tax point. Do not omit an item merely because it is absent from a particular report, or change treatment to eliminate an unexplained difference.

Is the sales reconciliation sufficient?

No. ZATCA's service lists total sales details and total purchase details among return requirements. The proposed sales worksheet is part of data preparation, not a complete return-preparation file.

Who reviews and delivers the return work?

Return services are provided through an accredited partner firm with which the client contracts and pays directly; the firm alone performs and signs the professional work. Aleem coordinates follow-up without performing or signing the firm's work and receives no referral commission. The service excludes assessment objections and disputes and does not guarantee a particular tax outcome.

By Aleem Consultations.

For data-preparation and review coordination with the specialist firm, request Zakat and VAT returns.