How it works
A structured review across five independent modules
The Dariba VAT Engine applies deterministic, rule-based analysis to your uploaded working files — no AI inference, no black-box scoring. Every finding is traceable to the source rows that triggered it and to the regulatory article that makes it relevant. The specific checks and their logic are proprietary.
What the engine receives
One row per sales invoice — the primary input for Module S and the R reconciliation bridges.
One row per purchase invoice — the primary input for Module P and reverse-charge analysis.
Month-end GL balances — enables the R reconciliation bridges against the register totals.
Module S — Sales & Output VAT
Validates the completeness and integrity of your sales register from first principles — invoice structure, output VAT computation, supply classification, timing of the tax point, credit note treatment, and buyer verification. The objective is to ensure that every sale is correctly declared, correctly classified, and that the output VAT position is fully defensible in an examination.
- ·Invoice completeness and structural integrity
- ·Output VAT recomputation and footing
- ·Supply classification (standard, zero-rated, exempt, out-of-scope)
- ·Tax-point timing and cut-off compliance
- ·Credit note integrity and clustering analysis
- ·B2B buyer Tax Registration Number verification
- ·Related-party and deemed supply identification
Module P — Purchases & Input VAT
Validates every input VAT claim against the criteria for recoverability under the KSA VAT Law and Implementing Regulations — invoice completeness, supplier registration, blocked expense categories, reverse-charge obligations on foreign-supplier invoices, duplicate detection, and apportionment where exempt outputs exist.
- ·Invoice completeness and supplier TRN validation
- ·Blocked expense category identification (entertainment, personal use, restricted vehicles)
- ·Reverse-charge gap analysis on foreign-supplier payments
- ·Exact and near-duplicate invoice detection
- ·Cut-off and statute-window compliance
- ·Input VAT apportionment where exempt supplies exist
- ·Capital goods and asset classification
Module R — GL Reconciliation
A series of reconciliation bridges that tie your sales and purchase registers to the trial balance and to your declared ZATCA return — every unexplained residual is a finding. No unresolved difference passes through.
- ·Sales register vs. revenue accounts in the trial balance
- ·Output VAT register vs. output VAT GL balances
- ·Input VAT register vs. GL balances and recoverable position
- ·Register totals vs. filed ZATCA return, box by box
- ·Net VAT payable agreement across ledger, register, and simulated return
Module F — Forensic Overlay
Statistical analysis of the full transaction population for patterns associated with data manipulation, fabrication, or systematic error. These are the signals that manual review misses and that ZATCA's data-matching systems are designed to detect.
- ·Digital distribution analysis across the transaction population
- ·Round-number and threshold clustering
- ·Concentration analysis — customer and supplier dependency
- ·Temporal transaction patterns and posting anomalies
- ·Circular trading and counterparty overlap detection
- ·Period-end revenue and expense behaviour
Module Z — ZATCA Compliance
Produces a simulated ZATCA VAT return from your data, compared box-by-box to what you filed. Quantifies penalty exposure under the current ZATCA penalty framework. Assesses audit-selection likelihood based on known risk indicators. Reviews FATOORA e-invoicing readiness.
- ·Simulated VAT-301 return, box-by-box comparison to filed position
- ·Penalty exposure estimation under the ZATCA penalty framework
- ·Audit-likelihood scoring based on known selection criteria
- ·FATOORA e-invoicing field readiness review
- ·Bad-debt relief opportunity identification
- ·Period-over-period trend analysis (where prior reviews exist)
What you receive
Exception Register
Every finding with its severity rating, category, estimated SAR exposure, and a direct pointer to the source rows that triggered it.
Regulatory Citations
Each finding references the specific article of the KSA VAT Law or Implementing Regulations that makes the discrepancy material.
Simulated ZATCA Return
A completed VAT-301 replica built from your data, compared box-by-box to your filed position with unexplained deltas highlighted.
Remediation Plan
Recommended corrective actions for each finding, ordered by priority and sized by financial exposure.
Scope note: The Dariba VAT Engine is a pre-filing analytical tool. It does not constitute a formal VAT audit, legal advice, or a guarantee against ZATCA assessment. The quality of findings depends on the completeness and accuracy of the data you provide. Subscribers on the Advise plan have direct access to a senior VAT professional for complex interpretive questions.
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