Tax is due on whichever date comes first; the date the supply of goods & services take place, the date of the tax invoice, or when a partial or full receipt of consideration is made.
The above date determines in which Taxable period will the supply be reported; however, the payment of VAT by the supplier takes place only when a VAT return is filed.
A VAT return is filed each month for taxable persons with annual revenues more than SAR 40 million; or every three months for taxable persons with lower revenues.