KSA tax & accounting · AI-assured
Every riyal,
accounted for.
Give us your GL, TB, invoices and tax data. We reconcile, review and surface what needs attention before it becomes a filing, audit or control problem.
Start with your VAT return: rebuilt from the ledger and from your e-invoices, every difference explained before you file. The same engine then covers withholding tax, customs and AP. AI reads and proposes, rules compute, licensed professionals conclude.
كل ريال، في مكانه الصحيح
VAT reconciliation · sample
12 exceptions30 lines · 3 entities · Jun to Sep 2025
90,605.00
VAT at risk before filing
- Output VAT under-declared
- 22,100.00
- Input VAT at risk
- 24,180.00
- Reverse charge not self-assessed
- 19,200.00
- Export with no evidence
- 25,125.00
- Over-declared (never netted)
- 12,600.00
18
passed9
failed3
awaiting evidenceIllustrative sample, anonymised data.
90,605
VAT at risk in a 30-line, three-entity VAT sample
Basis: illustrative sample engagement (fictional data)
1.50M
exposure found in a 37-payment WHT review
Basis: illustrative sample engagement (fictional data)
7 to 8 h
of manual preparation per client per VAT return today
Basis: practitioner estimate, manual preparation today
< 1,000
technology cost of a 5,000-line review. You pay for judgement, not tokens.
Basis: property of the method
Why now
Compliance in the Kingdom moved to real time. The way it is reviewed has not.
375k
E-invoicing, everywhere
Phase 2 integration now reaches taxpayers above the mandatory VAT registration threshold (Wave 24). Non-compliant supplier invoices put input VAT at risk.
10th
A monthly WHT clock
WHT is due by the 10th of the month after payment. The delay fine is 1% of unpaid tax per 30 days or part, so one day late is a full period.
15 Sep 2023
Rules move mid-year
Ministerial Resolution 25 cut related-party technical services from 15% to 5% and took inbound freight out of scope. A flat rate table is wrong in both directions.
48 h
Faster clearance
Most declarations now clear within 48 hours. The paperwork is the same, so less time is left to check it, and the audit exposure does not change.
The implication: ZATCA may review up to five years of VAT and WHT, and the payer is personally liable for tax it should have withheld. Sample-based review leaves most of that period untested.
The problem
Most exposure hides in three places a traditional review does not test.
1
Outside the population
A review tests the extract it is given. An export with no declaration on file, or a management fee settled by intercompany netting, never reaches the listing that gets checked.
25,125
VAT at risk on one zero-rated export with no export evidence, in a 30-line VAT sample
2
In the coding
Tax codes follow the GL account, and the GL follows whoever raised the PO. Imported cloud services land on a domestic code, so the reverse charge is never self-assessed; a standard-rated sale goes out at 5%.
34,800
from one wrong rate and one missed reverse charge in the same VAT sample
3
In the paperwork and the dates
A June invoice declared in Q3. A credit note with the wrong sign. Input VAT claimed on an invoice with no buyer VAT number. Treaty relief applied on a certificate that expired.
1.03M
WHT exposure from treaty rates applied without a valid tax residency certificate, in the WHT sample
What finds all three: test 100% of the population, tie it to the ledger and the e-invoices first, classify each line by substance, and date every rule, invoice and certificate.
30 / 30
lines tested, not sampled
Your workpaper
In the shape you already use, without the broken formulas.
Every figure is a live formula into a supporting tab, so a reviewer can re-perform it. See the review checks →
Tab 1
Draft return
Every box, with the GL and e-invoice rebuild beside it
Tab 2
Summary
VAT at risk, over-declared, timing items; never netted
Tab 3
Output listing
Sales by invoice, tax code, UUID and period
Tab 4
Input listing
Purchases by invoice date and posting date, so late claims show
Tab 5
Customer advances
Advances received, VAT declared on receipt, and the invoice that later settled them
Tab 6
Non-Saudi customers
Exports matched to customs declarations, converted to riyals
Tab 7
Selected sample
The lines a reviewer re-performed, with the evidence
Tab 8
Exceptions
Cause, VAT effect, owner and status for every difference
How it works
AI proposes, rules compute, professionals conclude.
Reads and proposes
- Transcribes scans in Arabic, English and Chinese
- Proposes a category with the exact words it relied on
- Abstains ("unclassified", "mixed") when the text does not support an answer
Never computes a rate, an amount, a date or a fine
Computes and reconciles
- A versioned, effective-dated KSA rulebook with citations
- Treaty, PE, gross-up, timeliness and fines
- Three outcomes: PASS, FAIL or INDETERMINATE
Never guesses: missing evidence is INDETERMINATE, not a number
Decides and signs
- Every AI proposal below the gate needs a named decision
- A manager re-performs every high-risk item
- A licensed partner signs conclusions
The tool never passes a gate, files a return or pays tax
Reproducible
Same data + rulebook + as-of date = the same answer, in any document order.
Traceable
Source line → engine → workpaper → report, referenced at every hop.
Three outcomes
PASS, FAIL, INDETERMINATE. Missing evidence is never a FAIL.
Never netted
Refunds are reported apart from exposure, so one cannot hide the other.
Read the full operating model: 7 principles, 8 gates, AI governance →
The fastest win
One VAT upload answers six questions you are already exposed on.
VAT-02
Three-way reconciliation
Ledger ↔ e-invoices ↔ return, box by box
90,605 VAT at risk in a 30-line sample
VAT-05
Return preparation
Draft return by box with an exception pack
7 to 8 hours of manual preparation per return today
VAT-06
Review checks
30 to 50 checks on the prepared return
Signs, advances, exports, late claims, credit notes
One data request
GL + sales and purchase registers + VAT return + e-invoice extract
The files your team already exports for the quarterly working file. One upload, six answers.
VAT-03
E-invoice validation
Input VAT at risk on non-compliant invoices
Invoice without the buyer VAT number: 10,680 claimed
VAT-01
Reverse charge
Imported services self-assessed
Cloud services booked as domestic: 19,200 not self-assessed
ACC-04
GL tax risk scan
Every ledger line scored for VAT, WHT and zakat risk
Top 25 shown, the whole population retained
Figures from an illustrative, anonymised sample. The first engagement is a VAT reconciliation pilot: one entity, one filing period, one fee. Paying foreign vendors? The Non-Resident Payments Review answers the WHT side from one AP extract.
Available now
Pilots open today
These run on the FlowCount engine today. Bring one dataset; get a priced answer.
VAT return ↔ GL ↔ e-invoice reconciliation
Rebuild every VAT return line from the ledger and from e-invoices.
90,605
VAT at risk across 12 exceptions in a 30-line, three-entity sample
WHT refund recovery
Recover the withholding tax you paid that you didn't owe.
104,069
over-withheld across 4 lines in the sample review
AP duplicate & anomaly detection
Catch the payment you already made.
337,500
one invoice paid twice, found in the sample review
Clearance invoice auto-audit
Prove every line on your clearance invoice against its source.
19 pages
7 issuers, reconciled end to end; supplier invoices matched the declaration to the cent
WHT Health Check
Find the withholding tax you missed before ZATCA does.
1.50M
exposure found in a 37-line sample review
Design partners wanted
Treaty & TRC lifecycle manager
FlowCount WHT
VAT-06VAT return review checks
FlowCount VAT
ACC-04GL tax risk scanner
FlowCount Assure
VAT-01Reverse-charge VAT on imported services
FlowCount VAT
VAT-05VAT return preparation
FlowCount VAT
VAT-03E-invoice (Phase 2) purchase-invoice validation
FlowCount VAT
CUS-02Landed cost & duty/exemption assurance
FlowCount Customs
One platform
27 services across the tax and finance cycle, on one data model.
FlowCount VAT
VAT
- Reverse-charge VAT on imported services
- VAT return ↔ GL ↔ e-invoice reconciliation
- VAT return preparation
- VAT return review checks
- E-invoice (Phase 2) purchase-invoice validation
- Input VAT recoverability review
FlowCount WHT
Withholding tax
- WHT Health Check
- Treaty & TRC lifecycle manager
- WHT refund recovery
- Monthly WHT compliance autopilot
- Contract substance & PE analyser
FlowCount Customs
Customs
- Clearance invoice auto-audit
- Landed cost & duty/exemption assurance
FlowCount Assure
Accounting
- AP duplicate & anomaly detection
- Bank-to-ledger reconciliation
- Month-end close pack & flux narrative
- GL tax risk scanner
- GL ↔ TB ↔ FS integrity check
- TB to financial statements
- Continuous tax monitoring
FlowCount Zakat & CIT
Zakat & CIT
- Zakat base computation workpapers
- Income tax provision & deferred tax
FlowCount TP
Transfer pricing
- Related-party transactions register & disclosure
FlowCount Advisory
Advisory
- Tax research copilot (KSA)
- ZATCA assessment & notice triage
- CFO questions over governed data
FlowCount Practice
Practice ops
- Client intake & PBC automation
Quality
Eight quality gates stand between your data and anything we send you.
G0
Acceptance & scoping
Independence, engagement letter, DPA, as-of date
G1
Data received
Row counts and totals agreed
G2
Data fit for use
Population ties to the TB
G3
Rulebook & model approved
Rulebook signed; golden set at target
G4
Preparer complete
Tie-outs 0.00; every AI proposal dispositioned
G5
Manager review
100% of High re-performed; 10% sample of auto-accepts
G6
Partner / EQR
Conclusions signed; EQR where triggered
G7
Release & archive
Issued, locked, retained 10 years
Built on recognised standards
ISQM 1 & 2, IESBA, IIA 5C findings, COSO, ISO/IEC 42001, NIST AI RMF, SDAIA AI ethics, PDPL and NCA ECC.
AI is risk-tiered
Transcribe, propose, draft, act. The more a component could affect a number you rely on, the tighter the human control. Acting on your behalf is prohibited.
Audit-grade file on record
A 16-tab workpaper file with live, re-performable formulas: 1,724 in the sample, 0 errors, tied to the engine to the cent.
Who it is for
Built for the person who signs for it.
CFO
“Tell me what we owe, what we are owed, and what it costs every month we wait.”
Done looks like: One exposure figure with fines to date, a refund schedule beside it, and a plan that stops it recurring.
Head of Tax
“Every quarter we rebuild the same VAT working file by hand, then hope the return matches the ledger and the e-invoices.”
Done looks like: A return that rebuilds from the ledger and from FATOORA, every difference explained before filing, and 100% of lines tested, not sampled.
Tax & accounting practices
“Clients expect continuous assurance at periodic-review fees. Capacity, not demand, is our constraint.”
Done looks like: VAT returns prepared and reviewed against 30 to 50 checks, with the engine, gates and workpaper standard under your own brand.
Importers & supply chain
“Does this clearance invoice add up, and what did this container really cost us?”
Done looks like: Every recharge proved against its source, and a landed cost per SKU that margins can rely on.
Start here
A four-week VAT pilot on your own data answers one question: does your return rebuild, and if not, why?
Week 1
Acceptance & data
- Engagement letter, DPA, entity and filing period (G0)
- One upload: GL, sales register, purchase register, VAT return, e-invoice extract
- Columns mapped to the data contract; counts and totals agreed (G1)
Week 2
Reconcile
- Ledger ↔ e-invoices ↔ return, box by box (G2)
- Completeness, duplicate, amount, VAT, period and document-status checks
- AI proposals for untagged lines; reviewer decisions
Week 3
Classify & review
- Every difference classified and quantified
- Manager re-performs every High item (G5)
- Exception dashboard and Excel working paper
Week 4
Report & decide
- Partner review (G6)
- Corrections before filing, reviewer sign-off
- Mappings stored for next period; a decision on next scope
What we need from you
One upload for one entity and filing period: GL, sales register, purchase register, VAT return and e-invoice extract. A finance contact for questions, and two hours of your tax lead's time in weeks 2 and 4.
What you walk away with
An exception dashboard, an Excel working paper in the shape you already use, corrections before filing, your mappings stored for next period, and a clear view of whether a subscription is worth it.
Find it before ZATCA does.
Book a four-week VAT reconciliation pilot. One upload; every return box rebuilt from the ledger and the e-invoices, and every difference walked back to its source line.