{"v":1,"clients":["شركة صناع الالوان","شركة تقنين المستقلة","المصنع السعودي","شركة الذاكرة السريعة","شركة باداز","مصنع مثال جدة للمنتجات الاستهلاكية","شركة مكان ابداع","شركة كمال الخطيب","شركة الحصان الاسمر","شركة خريطة الطريق","شركة تربل تي","شركة ازياء البشائر للتجارة","شركة الخلية الذكية","شركة كيان الدولي","مطعم طبلية","شركة صفوة الخليج العربي","شركة بحر العقارية","شركة الحلول الذهبية","شركة بلاك هورس ديجيتال","شركة معيار الريادة للتجارة","مطعم كريستورا"],"en":{"cats":{"tax":{"name":"Tax & Zakat","desc":"Accurate returns on time, resolving issues with the Authority, and inspection readiness.","docs":["Commercial registration (CR)","VAT registration certificate","Sales and purchase invoices for the period","Bank statements","Previous year's financial statements"],"faqs":[{"q":"Can I hire you for a single return only?","a":"Yes. 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Learn them before your next filing.","tool":"","blocks":[{"type":"p","segs":[{"t":"Most of the penalties we see with new clients come from repeated mistakes that can be avoided.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"ol","items":[{"n":1,"segs":[{"t":"Deducting input VAT without a valid tax invoice.","b":true},{"t":" Purchase VAT can only be deducted with an invoice that meets the requirements and shows the supplier's VAT number.","b":false}]},{"n":2,"segs":[{"t":"Confusing zero-rated and exempt supplies.","b":true},{"t":" Each is treated differently in the return and in the right to deduct input VAT.","b":false}]},{"n":3,"segs":[{"t":"Ignoring credit and debit notes.","b":true},{"t":" Returns and later discounts must appear in the correct period.","b":false}]},{"n":4,"segs":[{"t":"Not reconciling the return with the books.","b":true},{"t":" Any difference between the return and the accounting records raises questions during an inspection.","b":false}]},{"n":5,"segs":[{"t":"Filing or paying late.","b":true},{"t":" Even if you owe no tax, the return must be filed on time.","b":false}]}],"isH":false,"isP":false,"isUl":false,"isOl":true}],"tags":["VAT mistakes","Input VAT","VAT penalties"],"isNew":false,"src":null,"reviewed":""},{"id":"a3","cat":"tax","min":4,"title":"Is your business ready for e-invoicing? A quick checklist","excerpt":"The two phases, how to know your integration date, and what to prepare now.","tool":"","blocks":[{"type":"p","segs":[{"t":"ZATCA has rolled out e-invoicing in two phases.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Phase one: generation","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"It began on 4 December 2021 and requires businesses to issue and store invoices through a compliant electronic system, with handwritten invoices or invoices edited after issue no longer allowed.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Phase two: integration","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"It began in January 2023 in successive waves, connecting invoicing systems to the FATOORA platform. The Authority notifies targeted businesses at least six months before their integration date.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Checklist","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"Do you issue invoices from an electronic system rather than Word or Excel?","b":false}]},{"segs":[{"t":"Do your simplified invoices include a QR code?","b":false}]},{"segs":[{"t":"Does your system prevent editing or deleting an invoice after it is issued?","b":false}]},{"segs":[{"t":"Has your system provider confirmed it can integrate with FATOORA?","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false}],"tags":["E-invoicing readiness","FATOORA","QR code invoice"],"isNew":false,"src":null,"reviewed":""},{"id":"a4","cat":"tax","min":4,"title":"Received a tax inspection notice? Here's how to prepare","excerpt":"Practical steps that reduce surprises and speed up closing the inspection.","tool":"","blocks":[{"type":"p","segs":[{"t":"A tax inspection is a normal procedure, and good preparation shortens it and reduces the chance of additional assessments.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Before you start","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"Read the notice carefully and note the periods, the documents requested and the deadline.","b":false}]},{"segs":[{"t":"Assign one person to be responsible for communicating with the Authority.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false},{"type":"h","segs":[{"t":"Prepare your file","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"Reconcile the filed returns with the books and financial statements for the same periods.","b":false}]},{"segs":[{"t":"Gather the tax invoices for major sales and purchases.","b":false}]},{"segs":[{"t":"Prepare a written explanation for any difference or unusual transaction.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false},{"type":"h","segs":[{"t":"During the inspection","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"Meet the deadlines, and ask for an extension early if you need one.","b":false}]},{"segs":[{"t":"Provide only what is requested, in a clear and organized way.","b":false}]},{"segs":[{"t":"Keep a copy of everything you submit, with its date.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false}],"tags":["Tax inspection","ZATCA audit","Tax assessment"],"isNew":false,"src":null,"reviewed":""},{"id":"a5","cat":"biz","min":5,"title":"How to choose the right legal entity for your business","excerpt":"A simple comparison of sole proprietorships, LLCs and simplified joint-stock companies.","tool":"","blocks":[{"type":"p","segs":[{"t":"Choosing a legal entity affects your personal liability and how easily new partners can join.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Sole proprietorship","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"The simplest to set up and run, but the owner is liable for its debts from personal funds.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Limited liability company (LLC)","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"The most common choice for small and medium businesses. It can be set up with one or more partners, and each partner's liability is limited to their share of the capital.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Simplified joint-stock company","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"An entity introduced by the new Companies Law. It offers flexibility in management and share distribution, and suits startups planning to attract investors.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Questions to help you decide","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"How many partners are there now, and do you expect investors to join?","b":false}]},{"segs":[{"t":"Is any partner a foreign investor?","b":false}]},{"segs":[{"t":"How much risk does your activity carry?","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false}],"tags":["Legal entity Saudi Arabia","LLC","Simplified joint-stock company"],"isNew":false,"src":null,"reviewed":""},{"id":"a6","cat":"fin","min":4,"title":"The budget: why your small business needs one too","excerpt":"A simple tool that protects you from cash crunches and reveals overspending early.","tool":"","blocks":[{"type":"p","segs":[{"t":"Many small business owners think budgets are only for big companies. In reality, a small business is more exposed to any sudden cash shortage.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"What does a budget give you?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"An early view of the months when you'll need extra cash.","b":false}]},{"segs":[{"t":"Clear spending limits for each item.","b":false}]},{"segs":[{"t":"A monthly comparison between what you planned and what actually happened.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false},{"type":"h","segs":[{"t":"How do you start?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ol","items":[{"n":1,"segs":[{"t":"Gather last year's revenue and expenses, month by month.","b":false}]},{"n":2,"segs":[{"t":"Adjust them for what you expect this year: prices, staff, expansion.","b":false}]},{"n":3,"segs":[{"t":"Review it every month and update the forecasts when needed.","b":false}]}],"isH":false,"isP":false,"isUl":false,"isOl":true}],"tags":["Business budget","Cash flow planning","Small business finance"],"isNew":false,"src":null,"reviewed":""},{"id":"a7","cat":"fin","min":4,"title":"Why profitable companies stumble: profit vs. liquidity","excerpt":"Your profits may look great on paper while your bank account is nearly empty. Here's why.","tool":"","blocks":[{"type":"p","segs":[{"t":"Profit is an accounting figure in the income statement; liquidity is the cash actually available to pay salaries, rent and suppliers. The gap between them is a common reason profitable businesses stumble.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Where does the gap come from?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"Credit sales:","b":true},{"t":" you record revenue when you sell, but cash only arrives when you collect.","b":false}]},{"segs":[{"t":"Inventory:","b":true},{"t":" goods you buy cost cash today and only turn into profit when sold.","b":false}]},{"segs":[{"t":"Buying assets:","b":true},{"t":" equipment or vehicles take a lot of cash without all of it showing as an expense that month.","b":false}]},{"segs":[{"t":"Zakat and taxes:","b":true},{"t":" amounts due on fixed dates that may fall in a weak month.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false},{"type":"h","segs":[{"t":"How do you protect your cash?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ol","items":[{"n":1,"segs":[{"t":"Prepare a cash flow forecast for the next three months and update it monthly.","b":false}]},{"n":2,"segs":[{"t":"Set a clear collection policy and follow up on overdue receivables weekly.","b":false}]},{"n":3,"segs":[{"t":"Don't buy more inventory than your sales cycle needs.","b":false}]},{"n":4,"segs":[{"t":"Keep a cash reserve that covers your fixed expenses for several months.","b":false}]}],"isH":false,"isP":false,"isUl":false,"isOl":true}],"tags":["Profit vs cash","Liquidity","Cash flow"],"isNew":false,"src":null,"reviewed":""},{"id":"a8","cat":"fin","min":5,"title":"How to read an income statement in five minutes","excerpt":"The five most important lines, and what each one tells you about your business.","tool":"","blocks":[{"type":"p","segs":[{"t":"The income statement answers one question: did your business make or lose money during the period? You only need to understand five lines.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"The five lines","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ol","items":[{"n":1,"segs":[{"t":"Revenue:","b":true},{"t":" the value of what you sold during the period.","b":false}]},{"n":2,"segs":[{"t":"Cost of sales:","b":true},{"t":" the direct cost of what you sold, such as goods and materials.","b":false}]},{"n":3,"segs":[{"t":"Gross profit:","b":true},{"t":" revenue minus cost of sales. It shows whether your pricing covers your direct costs.","b":false}]},{"n":4,"segs":[{"t":"Operating expenses:","b":true},{"t":" salaries, rent, marketing and so on.","b":false}]},{"n":5,"segs":[{"t":"Net profit:","b":true},{"t":" what remains after all expenses and zakat or tax.","b":false}]}],"isH":false,"isP":false,"isUl":false,"isOl":true},{"type":"h","segs":[{"t":"A quick example","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"Revenue of SAR 1,000,000 and cost of sales of SAR 600,000 give a gross profit of SAR 400,000 — a 40% margin. If operating expenses are SAR 250,000, operating profit is SAR 150,000 — a 15% margin.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Three questions to always ask","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"Is the gross margin stable, or falling compared with the previous period?","b":false}]},{"segs":[{"t":"Which expense line grew faster than revenue?","b":false}]},{"segs":[{"t":"Is profit actually turning into cash? Review the cash flow statement alongside it.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false}],"tags":["Income statement","Gross margin","Net profit"],"isNew":false,"src":null,"reviewed":""},{"id":"a9","cat":"fin","min":4,"title":"Break-even point: when does your project start making money?","excerpt":"A simple formula that tells you how much you need to sell to cover your costs, with a worked example.","tool":"breakeven","blocks":[{"type":"p","segs":[{"t":"The break-even point is the sales volume at which your revenue covers all your costs. Below it you lose money; above it you start to profit.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"The formula","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"Break-even units = Fixed costs ÷ (Selling price − Variable cost per unit)","b":true}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"The difference between the selling price and the variable cost is called the contribution margin — what each unit contributes towards covering fixed costs.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Example","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"A café has monthly fixed costs of SAR 30,000 (rent, salaries, electricity), sells a cup for SAR 50 and its variable cost is SAR 30. The contribution margin is SAR 20, so it needs to sell 1,500 cups a month — about 50 a day — to break even.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"How can you use it?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"Before opening a project or branch: is the required sales volume realistic?","b":false}]},{"segs":[{"t":"When changing prices: how many extra units do you need if you cut the price?","b":false}]},{"segs":[{"t":"When adding a fixed expense: how much does the break-even point rise?","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false},{"type":"p","segs":[{"t":"Try the break-even calculator with your own numbers.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false}],"tags":["Break-even point","Contribution margin","Feasibility"],"isNew":false,"src":null,"reviewed":""},{"id":"a10","cat":"biz","min":3,"title":"Why separate your personal and business 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company's.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false},{"type":"h","segs":[{"t":"How do you separate them?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ol","items":[{"n":1,"segs":[{"t":"Open a bank account in the business's name and run all revenue and expenses through it.","b":false}]},{"n":2,"segs":[{"t":"Set yourself a fixed monthly salary or drawings transferred to your personal account and recorded.","b":false}]},{"n":3,"segs":[{"t":"Don't pay personal expenses from the business account — and if it happens, record it as drawings.","b":false}]}],"isH":false,"isP":false,"isUl":false,"isOl":true}],"tags":["Business bank account","Bookkeeping","Owner drawings"],"isNew":false,"src":null,"reviewed":""},{"id":"a11","cat":"personal","min":4,"title":"Emergency fund: how much do you need and where to keep it?","excerpt":"The first step in any financial plan — for you, your family and your business.","tool":"savings","blocks":[{"type":"p","segs":[{"t":"An emergency fund is money you save to face surprises — losing income, a medical bill or a car repair — without upsetting your finances.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"How much do you need?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"The usual advice is an amount covering 3 to 6 months of your essential expenses: housing, food, bills and installments.","b":false}]},{"segs":[{"t":"If your income is irregular, as with freelancers, aim for the upper end or more.","b":false}]},{"segs":[{"t":"For businesses: a reserve covering fixed costs for several months protects you when collections are late.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false},{"type":"h","segs":[{"t":"Where should you keep it?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"In an account separate from your current account, easy to withdraw from when needed, and away from high-risk investments whose value may fall just when you need it.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"How do you start?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ol","items":[{"n":1,"segs":[{"t":"Calculate your essential monthly expenses.","b":false}]},{"n":2,"segs":[{"t":"Set a small first target, such as one month of expenses.","b":false}]},{"n":3,"segs":[{"t":"Transfer a fixed amount automatically on payday.","b":false}]},{"n":4,"segs":[{"t":"If you use it, refill it before any other saving.","b":false}]}],"isH":false,"isP":false,"isUl":false,"isOl":true}],"tags":["Emergency fund","Personal finance","Savings"],"isNew":false,"src":null,"reviewed":""},{"id":"a12","cat":"personal","min":3,"title":"The 50/30/20 rule for your personal budget","excerpt":"A simple way to split your salary between needs, wants and savings.","tool":"budget","blocks":[{"type":"p","segs":[{"t":"The 50/30/20 rule is a simple way to split your net monthly income into three parts.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"The split","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"50% for needs:","b":true},{"t":" housing, food, bills, transport and essential installments.","b":false}]},{"segs":[{"t":"30% for wants:","b":true},{"t":" dining out, entertainment, travel and non-essential shopping.","b":false}]},{"segs":[{"t":"20% for saving and paying off debt:","b":true},{"t":" emergency fund, investing and paying debts early.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false},{"type":"h","segs":[{"t":"Example","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"If your net income is SAR 10,000: SAR 5,000 for needs, SAR 3,000 for wants and SAR 2,000 for saving.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"If it doesn't fit your situation","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"If your needs take more than 50%, start with what you can — even 10% for saving — then raise it gradually. What matters is that saving is the first thing you take from your income, not what's left at the end of the month.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"Try the personal budget calculator with your income.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false}],"tags":["50/30/20 rule","Personal budget","Saving"],"isNew":false,"src":null,"reviewed":""},{"id":"a13","cat":"biz","min":5,"title":"How to price your product or service the right way","excerpt":"Your true cost, three pricing methods, and the difference between margin and markup.","tool":"margin","blocks":[{"type":"p","segs":[{"t":"Pricing is one of the most important decisions in any business. Too low eats your profit; too high drives customers away.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Start with your true cost","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"Add up the direct cost per unit, then add its share of fixed costs such as rent and salaries. Many businesses price on direct cost only — so they sell a lot and earn little.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Three common methods","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"Cost plus margin:","b":true},{"t":" your cost plus a set profit percentage.","b":false}]},{"segs":[{"t":"Competitor-based:","b":true},{"t":" a price close to the market while highlighting what sets you apart.","b":false}]},{"segs":[{"t":"Value to the customer:","b":true},{"t":" how much do you save or add for the customer? Suits specialized services.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false},{"type":"h","segs":[{"t":"Margin or markup?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"If the cost is SAR 70 and the price SAR 100, the profit is SAR 30. The profit margin is 30% because it's calculated on the price; the markup is 42.9% because it's calculated on the cost. Mixing them up makes you think you earn more than you actually do.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"Don't forget VAT","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"Consumer prices in the Kingdom must include VAT, so calculate your price before tax and then add it.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false}],"tags":["Pricing strategy","Profit margin","Markup"],"isNew":false,"src":null,"reviewed":""},{"id":"a14","cat":"fin","min":4,"title":"Working capital: the indicator many people overlook","excerpt":"What it is, how to calculate it, and four practical ways to improve it.","tool":"ratios","blocks":[{"type":"p","segs":[{"t":"Working capital measures your business's ability to fund day-to-day operations: buying goods, paying salaries and waiting to collect from sales.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"How is it calculated?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"Working capital = Current assets − Current liabilities","b":true}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"p","segs":[{"t":"Current assets include cash, inventory and receivables. 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Its working capital is SAR 120,000.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"How do you improve it?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"Shorten the time it takes to collect from customers.","b":false}]},{"segs":[{"t":"Negotiate longer payment terms with suppliers.","b":false}]},{"segs":[{"t":"Reduce slow-moving inventory.","b":false}]},{"segs":[{"t":"Plan purchases of equipment and major assets in advance so they don't drain operating cash.","b":false}]}],"isH":false,"isP":false,"isUl":true,"isOl":false}],"tags":["Working capital","Receivables","Inventory"],"isNew":false,"src":null,"reviewed":""},{"id":"a16","cat":"tax","min":3,"title":"VAT made simple: who actually pays it?","excerpt":"Input and output VAT explained with one clear example.","tool":"vat","blocks":[{"type":"p","segs":[{"t":"VAT is ultimately borne by the final consumer; the business collects it and remits it to the Authority.","b":false}],"isH":false,"isP":true,"isUl":false,"isOl":false},{"type":"h","segs":[{"t":"How does it work?","b":false}],"isH":true,"isP":false,"isUl":false,"isOl":false},{"type":"ul","items":[{"segs":[{"t":"When selling, the business adds 15% to the price and collects it from the customer. 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