العربية

SOCPA VAT Specialist Certificate Exam

Each VAT Specialist attempt costs SAR 1,200, and there are only four sittings a year. We've handpicked 395 questions covering most topics on the latest syllabus, to help you push for a top score before test day!

Try 10 free questions and see your levelTake a full mock exam and check your level

Next test: 23 November 2026

  • 60 questions in 150 min, like the real test
  • 395 questions covering the main scoring topics, with explanations
  • 60% pass mark, with targeted practice on your weak spots

See the gap to your target score Practise the units costing you the most marks A full mock exam like the real one

Past exam questions with every option explained

If your exam were today, would you pass?

Try 10 free questions without signing up. Get your score and find your weak areas as soon as you finish.

اشترت شركة صناعية آلة في 1 يونيو 2025، وبلغت تكلفتها مع التكاليف المرتبطة بتجهيزها للاستخدام 120,000 ريال، وعمرها الإنتاجي المقدر 10 سنوات دون قيمة متبقية، وبدأ استخدامها في تاريخ الشراء. تستخدم الشركة طريقة القسط الثابت، وتنتهي سنتها المالية في 31 ديسمبر. كم يبلغ مصروف الإهلاك للسنة المنتهية في 31 ديسمبر 2025؟

  1. أ 12,000 ريال
  2. ب 6,000 ريال
  3. ج 5,000 ريال
  4. د 7,000 ريال

All 10 free questions with answers and an explanation for every option

What you get

  • 395questions in the bankPractise with the answer shown right away, or sit a full timed mock
  • 8unitsSplit by the exam syllabus
  • 106flashcardsTo lock in terms and definitions
  • 143quick review pointsEach unit in a few key lines

Unit map

  1. 01Principles of Financial Accounting6 questions
  2. 02The General Tax Framework in Saudi Arabia3 questions
  3. 03The Theoretical and Practical Framework of VAT3 questions
  4. 04VAT Policies and Scope of Application15 questions
  5. 05Accounting and Tax Treatment of VAT and Its Requirements11 questions
  6. 06Rights, Obligations, Penalties and VAT Administration7 questions
  7. 07In-Depth Look at Key Sectors Under VAT10 questions
  8. 08Real Estate Transaction Tax (RETT)5 questions

Exam facts

SOCPA VAT Specialist Certificate Exam — Number of questions: 60 questions. Exam time: 150 minutes. Pass mark: 60%. Exam fee: SAR 1,200 per attempt (first sitting or resit). Next test: 23 November 2026. Source: Saudi Organization for Chartered and Professional Accountants (SOCPA) (Last verified: 2026-10-18). Question bank: full mock exams of 60 questions in 150 minutes, like the real test with a result for every unit, plus 395 explained questions across 8 units, every option explained, a review of your mistakes, and two ways to practise: see the answer right away, or sit a full timed mock. Free questions: a 10-question diagnostic test covering the main units, no sign-up; at the end we compare your score with the pass mark and show your weakest units.

Exam language
Arabic
Number of questions
60 questions Source
Exam time
150 minutes Source
Pass mark
60% Source
Exam fee
SAR 1,200 per attempt (first sitting or resit) Source Last verified: 2026-10-21
Registration
Four sittings a year; registration for the 4 February 2027 sitting runs from 27 to 31 December 2026 on SOCPA e-services Source Last verified: 2026-10-21
Retakes
Up to four resits at SAR 1,200 per attempt; after a fifth fail you must take the preparatory programme Source Last verified: 2026-10-21

Last verified: 2026-10-18

Where other sources differ

  • Some websites say a resit costs SAR 500; that comes from the old 2020 rules, and the current registration page states SAR 1,200 per attempt.

How to register

  1. Check eligibility (five groups): an accounting undergraduate who has completed over 50% of the study plan, an associate diploma or higher in accounting, a bachelor's or higher in economics, finance or administrative sciences with 6 accounting credit hours, a bachelor's in any other field with 9 accounting credit hours plus SOCPA's preparatory programme, or a fellowship from an approved international body (such as AICPA, ICAEW, ACCA or CPA Australia).
  2. Create an account on SOCPA e-services, choose Professional Exams and submit your application within the announced registration window for the sitting, with a photo, your qualification (and passport for non-Saudis) and the declaration.
  3. Applications are processed in about 10 working days; once approved, pay the SAR 1,200 exam fee by direct payment with mada or a credit card.
  4. Book your seat at a test centre through the Education and Training Evaluation Commission (ETEC) e-services portal in the set window before the exam; candidates who do not book a seat are counted as absent.
  5. Bring a valid ID on exam day; results are posted on SOCPA e-services about 3 to 4 weeks after the exam.

Source Last verified: 2026-10-21

Exam body

Saudi Organization for Chartered and Professional Accountants (SOCPA): Official website: Saudi Organization for Chartered and Professional Accountants (SOCPA)

Study guides

Frequently asked questions

How many questions are there and how long is the exam?

The exam has 60 multiple-choice questions and lasts two and a half hours (150 minutes), from 8:30 to 11:00 am. It is held in Arabic only.

Can I try SOCPA VAT Specialist questions for free?

Yes. Free questions: a 10-question diagnostic test covering the main units, no sign-up; at the end we compare your score with the pass mark and show your weakest units. The free practice test page lists the same questions with answers and an explanation for every option. The rest of the questions and the full mock exams come with a pass from SAR 26.

What makes this SOCPA VAT Specialist question bank different?

Question bank: full mock exams of 60 questions in 150 minutes, like the real test with a result for every unit, plus 395 explained questions across 8 units, every option explained, a review of your mistakes, and two ways to practise: see the answer right away, or sit a full timed mock. Every question is reviewed and referenced, ready to practise on your phone. Try the free questions and read the explanations before buying full access.

What is the pass mark?

The pass mark is 60% out of 100, according to the exam page on SOCPA's website. Some sites state 70%, which is not correct.

What topics does the exam cover?

Eight topics with approximate weights: financial accounting principles (6–13%), the Saudi tax framework (3–8%), the theoretical and practical framework of VAT (3–8%), VAT policies and scope (20–30%), accounting and tax treatment (15–21%), rights, obligations and penalties (8–15%), key sectors (15–20%) and real estate transaction tax (5–10%).

When is the next exam and how do I register?

The exam runs four times a year. Registration for the 23 November 2026 sitting has closed; the next sitting is on 4 February 2027, with registration open from 27 to 31 December 2026 on SOCPA e-services, after which you book your seat on the ETEC portal.

What happens if I fail?

You may resit up to four times, at SAR 1,200 per attempt. If you fail the fifth attempt, you must attend SOCPA's VAT Specialist preparatory programme before applying again.

Which version of the rules are the questions here based on?

On the rules in force: the VAT Law and its Implementing Regulations (10th edition, April 2025), the Real Estate Transaction Tax Law issued by Royal Decree M/84 and its Implementing Regulations (in force since April 2025), and ZATCA's updated guidelines. Questions built on old rules were updated or removed.

Is this site part of SOCPA?

No. This is an independent exam preparation site with no link to SOCPA, ZATCA or any government body. Always rely on what the official bodies announce.

Is this an official site, and how do I pay?

It is an independent site, not part of Qiyas or any government body, and every question is reviewed before it is published. You pay once, with no automatic renewal, through Waffo Pancake (the merchant of record) by Visa, Mastercard, Apple Pay or Google Pay, and your statement shows "WAFFO". If you were charged twice or the pass did not open, email support@saudiexams.com.

Study material sample: Principles of Financial Accounting

Summary

This unit tests the financial accounting basics a VAT specialist needs to understand the books behind every return. Expect about 6 of the 60 questions (official weight 6–13%). It has three parts. First, the accounting framework: the objective and users of financial reporting, the qualitative characteristics of useful information, the definitions of the elements, and the accounting equation and how transactions affect it. Second, the accounting cycle: debit and credit rules, journalising and posting, the trial balance and its limits, and entries for taxable sales and purchases. Third, year-end adjustments and financial statements: depreciation, prepaid and accrued items, the allowance for doubtful debts, cost of goods sold, the bank reconciliation and the structure of the statements. Most questions are short calculations or direct definitions.

What the exam focuses on

  • The accounting equation (Assets = Liabilities + Equity) and spotting which transaction changes, or leaves unchanged, total assets or total liabilities.
  • The Conceptual Framework definitions of the elements: asset, liability, equity, income and expenses.
  • The objective and primary users of general purpose financial reports, and the fundamental (relevance, faithful representation) and enhancing qualitative characteristics.
Show 5 more
  • Debit and credit rules, normal account balances, and the errors a trial balance does not reveal.
  • Sales and purchase entries with VAT: output VAT is a liability, recoverable input VAT is an asset, and VAT is not revenue.
  • The allowance for doubtful debts under the percentage-of-credit-sales and percentage-of-receivables (or ageing) methods, and how the existing allowance balance affects the entry.
  • Computing cost of goods sold, net purchases and net sales, and telling freight-in from freight-out.
  • Adjusting entries (prepayments, accruals, depreciation) and their effect on net income, plus the bank reconciliation.

Common traps

  • A provision is not a reserve: a provision is a charge against income recognised before arriving at the period's result, whether there is a profit or a loss; a reserve is an appropriation set aside from net profit and only created when there is a profit.
  • Under the percentage-of-credit-sales method the estimate is booked directly as the expense and the existing allowance balance is ignored; under the receivables or ageing method the estimate is the required ending balance, so an existing credit balance is deducted and a debit balance is added.
  • Writing off a bad debt under the allowance method (debit allowance, credit receivables) changes neither the period's expense nor net receivables; only the year-end adjusting entry does.
Show 5 more
  • An accounting allowance alone does not allow a reduction of output tax: the debt must actually be written off in the books with a certified accountant's certificate, at least 12 months must have passed since the supply, the customer must be unrelated, and the tax must have been declared and paid (Implementing Regulations, Article 40(7)).
  • Freight-out is a selling (operating) expense in the income statement; it is not deducted from sales or added to purchases. Freight-in is added to the cost of purchases.
  • If the question gives cost of goods available for sale, COGS = goods available − ending inventory directly; figures such as net sales or purchase returns are then distractors.
  • A prepaid expense is an asset and unearned (received-in-advance) revenue is a liability, not the other way round; an accrued expense is a liability and accrued revenue is an asset.
  • A balanced trial balance does not mean the books are error-free: omissions, errors of principle, compensating errors and entries posted with the same wrong amount on both sides are not revealed.

Try the flashcards

Tap a card to see the answer

An entity buys land for cash. What happens to total assets and total liabilities?

Neither changes: land rises and cash falls by the same amount.

What are the two fundamental qualitative characteristics of useful financial information?

Relevance and faithful representation.

Is showing the value of the entity an objective of general purpose financial reports?

No. They are not designed to show the entity's value but to report its resources, the claims against it, and changes in them.

What is the normal balance of the output VAT account, and where does it appear?

Credit; it appears in current liabilities because it is owed to the Authority.

Name two errors a trial balance will not reveal.

For example: omitting an entry entirely, posting to the wrong type of account (error of principle), and compensating errors.

Credit sales SAR 200,000, estimate 3% of credit sales, existing allowance 500 credit. What is the doubtful debts expense?

SAR 6,000; the percentage-of-sales method ignores the existing balance, so the allowance ends at 6,500.

The ageing analysis requires an allowance of 8,950 and the allowance has a debit balance of 1,000 before adjustment. What is the adjusting entry?

SAR 9,950 (8,950 + 1,000): debit doubtful debts expense, credit allowance.

Cost of goods available for sale is SAR 60,000 and closing inventory is 30,000. What is cost of goods sold?

SAR 30,000 (60,000 − 30,000).

Why you can trust these questions

  • Published questions: 395. We reviewed every one before publishing it: the answer, the explanation of each option and the source.
  • Exam facts last checked against the organiser’s website: 2026-10-21. We check them again every three months and two weeks before each test.
  • Found a mistake? Tap "Report an error" under any question in the practice area, or email us at support@saudiexams.com
  • Independent website. Not affiliated with ETEC (Qiyas), the Financial Academy or any government body.
Update log
  • 2026-10-31 Free diagnostic test: 10 questions covering every unit, with every option explained and your weakest units shown.
  • 2026-10-21 Checked the fee (SAR 1,200 per attempt) and the sitting dates on SOCPA's pages.
  • 2026-10-18 Published the exam facts from SOCPA's page.

How we write and review content

See also: Accounting & Tax Exams