TPL-VAT — Quarterly VAT Filing (RD 121/2020)
Compile the client's quarterly VAT return per Royal Decree 121/2020 — output VAT on standard sales, input VAT on purchases, file via OTA portal before the 30-day deadline. Recurring 4× per year per VAT-registered client.
Template metadata
| code | TPL-VAT |
| requires_workpapers | 0 |
| est_total_hours | 4-12 per quarter |
| typical duration | 2-3 weeks (filing within 30 days of quarter-end) |
| deliverables | VAT return PDF · workings spreadsheet · supporting invoice index · OTA submission acknowledgement |
| frequency | 4 jobs per year per client |
The 4 task phases
| planning | Open quarterly job · request data from client (sales report, purchase report, payment records) |
| fieldwork | Compile output VAT (5% × standard sales, 0% × zero-rated, 0 × exempt) · compile input VAT (recoverable + non-recoverable) · reconcile to GL VAT control account |
| reporting | Draft return · review with client · finalise · submit on OTA portal |
| review | Manager review · capture submission ack · file in vault |
Step-by-step
Quarter-end checklist
Email client on day 1 of new quarter: "send sales register · purchase register · cash receipts · cash payments · bank statements". Set deadline at day 10.
Categorise sales
Standard-rated (5%) · zero-rated (e.g. exports, financial services) · exempt (residential rental, certain healthcare). Each row in the sales register tagged. Validate: sum across categories = total revenue.
Categorise purchases
Recoverable VAT (used for taxable supplies) · non-recoverable (entertainment, motor vehicles for personal use) · partial recovery (mixed use). Apply the firm's apportionment formula consistently.
Compute output - input
Output VAT − Input VAT = VAT payable (or refundable). If input > output (common after major capex), client gets a refund or carry-forward.
Reconcile to GL
The GL VAT control account balance should reconcile to (input − output) for the quarter. Discrepancies = errors in posting that need fixing before filing.
File on OTA portal
Login as authorised tax agent. Submit return. Pay (if payable) by the deadline. Capture the submission acknowledgement PDF.
Deliver to client
Working spreadsheet · OTA submission ack · invoice for the engagement.
The compliance calendar
M20 Compliance Calendar tracks every client's VAT due dates automatically:
- Q1 (Jan-Mar) · due 30 April
- Q2 (Apr-Jun) · due 30 July
- Q3 (Jul-Sep) · due 30 October
- Q4 (Oct-Dec) · due 30 January (next year)
M17 sends reminder emails at T-30 / T-7 / T-1 days. Each filing creates a deadline row that flips to completed when the OTA acknowledgement is uploaded.
Open Compliance Calendar → upcoming deadlines. You'll see every client's next VAT filing date. Click "Initiate from job template" to spawn a TPL-VAT job pre-filled with quarter-end period. Saves 90 seconds per quarter per client.
Late filing penalty in Oman is OMR 500 + 1% per month interest on tax payable. If you miss a client's deadline because of poor data delivery, document the chain of correspondence — the penalty is the client's, not yours, but only if you can prove timely escalation.
Maintain a simple register of recurring VAT exceptions per client (e.g. "Client X has 60% input recovery on motor expenses per pre-agreed apportionment"). Avoid re-debating the same items every quarter. Reference in workings + carry forward.