For CPA Firms
Stage 3 — Importing income lines (local vs export)
Capture the audited revenue split, drive the export-coverage sample, and reconcile to the income statement.
7 min readUpdated 16 April 2026
What you need from the client#
- Sales analysis by invoice with: date, invoice no., customer, amount (SAR), classification (local / export).
- Export evidence per transaction: customs declaration / bill of lading / delivery note showing destination outside KSA.
- Audited income statement (PDF) for the reconciliation tie-out.
Required columns in the template#
| Column | Type | Required | Notes |
|---|---|---|---|
| date | ISO 8601 (YYYY-MM-DD) | Yes | Must fall inside the reporting period. |
| invoice_no | Text | Yes | Used as the dedup key. |
| customer_name | Text | Yes | EN or AR; both supported. |
| amount_sar | Number | Yes | No formulas — paste as values. |
| classification | Enum: local | export | Yes | Other Income (interest, FX gains) is excluded. |
| destination_country | ISO-2 code | Required if export | e.g. AE, EG, US. |
| segment | Text | Optional | Required if reporting at segment level. |
Reconciliation to the income statement#
Local Check totals the imported lines and asks you to enter the revenue per audited FS. The difference must be explained — typically Other Income (interest, government grants, FX gains). The bridge is auto-built and embedded in the final report.
Re-sales inside KSA are NOT exports
Per LCGPA §2.2(d), goods sold to a foreign trader who delivers them back to a customer inside KSA must NOT be classified as exports. Use the destination_country column based on actual delivery, not invoice address.