VAT charged
In one sentenceThe VAT amount that appears on the invoice and that the customer pays on top of the taxable value, which the business remits to ZATCA.
Simply put
This amount is not the business's revenue; it collects it from the customer and holds it until it pays it over in the return.
If the stated price includes VAT, extract the tax by multiplying the amount by 15 and then dividing by 115.
Worked example
A restaurant sells a meal at a VAT-inclusive price of 115 SAR, and sold 100 meals.
VAT-inclusive sales100 × 115 = 11,500 SAR
VAT from the inclusive amount11,500 × 15 ÷ 115
VAT charged to customers1,500 SAR
Formula: VAT from the inclusive amount = amount × 15 ÷ 115
Don't confuse it with
Input VATThe VAT charged is what you collect from your customer, and input VAT is what you pay to your supplier.