Zakat differences
In one sentenceThe difference between the Zakat estimated in the books or the return and the Zakat ZATCA sets in its assessment. It is recorded in the period in which it becomes clear.
Simply put
When ZATCA's assessment comes in higher than the Zakat provision, the difference is an additional expense that you record in the year you learn of it, usually not by restating prior years, because it is a change in estimate.
If you object to the assessment, disclose the possible difference in the notes until it is settled.
Worked example
A company created a Zakat provision of 50,000 SAR and filed its return with it. Then ZATCA's assessment came at 58,000 SAR, and the company accepted it.
Zakat in the assessment58,000 SAR
Recorded Zakat provision50,000 SAR
Calculation58,000 − 50,000
EntryDr Zakat expense, Cr Zakat payable
Zakat differences charged to the current year8,000 SAR
Don't confuse it with
Zakat assessmentThe assessment is ZATCA's decision on the amount, and the differences are the effect of that decision on your accounts.