VAT-06 · FlowCount VAT
VAT return review checks
An independent review of a prepared return, 30 to 50 checks deep.
مراجعة مستقلة لإقرار ضريبة القيمة المضافة قبل تقديمه
30 to 50
configurable checks on every prepared return
Basis: property of the method
The problem
The reviewer gets the prepared return, the listings and a deadline. They test a sample, tick the summary and sign. Sign conventions differ by ERP and by client, so half the review notes are about minus signs rather than tax.
“Negative sales are not an error. Inconsistent signs are.”
What FlowCount does
Run a configurable library of 30 to 50 control checks over the prepared return and its source data, score every exception high, medium or low, and produce reviewer comments with the evidence attached.
- AI and rules used
- Rules; LLM drafting of review notes grounded in check results
- Builds on
- VAT return ↔ GL ↔ e-invoice reconciliation
How it works
Who does each step
- 01Rules
Detect the sign convention
From account type, tax code, return box and history. Raw values are kept; tests run on the economic sign.
- 02Rules
Run the checks
Payable movement, output and input VAT, negative values, zero-rating, prior-period adjustments, reverse charge, the VAT control account and e-invoice differences.
- 03AI
Draft review notes
One comment per exception, citing the lines and the check that fired.
- 04Reviewer
Close and sign
A named reviewer closes every high-risk item and signs the review.
What you send
- Prepared VAT return
- GL and TB
- Sales and purchase registers
- E-invoice population
- Prior returns
What you receive
- AI reviewer report
- Control checklist with results
- Prioritised exceptions with evidence
Controls built in
- Every check versioned with an effective date
- High-risk items closed by a named reviewer
- Check library configurable per client and per firm
KPIs we report
- Review hours per return
- High-risk items found after filing (target 0)
Sample input → expected output
What the result looks like
Basis: property of the method
| Check | What it tests | Typical finding |
|---|---|---|
| Advance payments | VAT is due when an advance is received; each advance is tracked to the invoice that later settles it | Advance declared twice: on receipt, and again on the final invoice |
| Export evidence | Each zero-rated export matched to its customs export declaration, with the invoice converted to SAR at the declaration date | Declared value differs from the invoice; an export with no declaration on file |
| Late input claims | Invoice date against posting date and the claim window | Supplier invoices from November claimed two quarters later |
| Prior-period credit notes | Credit notes linked to the original invoice and its period | A credit note reduces this quarter for an invoice declared last year |
| Intra-group reverse charge | Services from group entities abroad self-assessed at 15% | Credit memos from a foreign affiliate not reversed in the reverse charge |
| Sign convention | Consistency of signs by box, not the sign itself | A credit note entered with positive values |
| Payable movement | VAT payable on the return against the movement on the VAT control account | A manual journal to the control account with no invoice behind it |
| Rate by supply | The rate applied against the nature of the supply | 5% on a standard-rated domestic sale |
Portfolio scorecard
Where it sits on the roadmap
Value
4.30 / 5
Feasibility
4.20 / 5
Priority index
9.03 · rank 4 of 27
Quadrant
Quick win
Delivery
Wave 1 (0-3 m)
T-shirt size S: 2 to 4 weeks with 1-2 engineers + 0.5 tax SME, indicative build 50k to 120k. New rule set on the existing data model, one new input. How we score and sequence →
Related solutions
Reverse-charge VAT on imported services
Every imported service, reverse-charged in the right period.
VAT return ↔ GL ↔ e-invoice reconciliation
Rebuild every VAT return line from the ledger and from e-invoices.
VAT return preparation
A draft VAT return and its exception pack, built from transaction data.
An independent review of a prepared return, 30 to 50 checks deep.
Design partners shape the rulebook and review console, and get first access on pilot terms.