02.04.22
ZATCA announces penalties and violations for e-invoicing
Zakat, Tax and Customs Authority (ZATCA) announced violations and penalties of the first phase of e-invoicing (Generation Phase), which took effect on 4th December 2021.
Businesses who fail to issue and archive electronic invoices are subject to a fine between SAR 5,000- 50,000. In addition, the authority may issue a warning for not including the QR code on simplified tax invoices, not including the VAT registration number on the e-invoices where required, and failing to inform ZATCA of any malfunction that hinders the issuance of e-invoice. Amendment and deletion of e-invoices after issuance will also trigger a fine between SAR 10,000 – 50,000.
ZATCA has also clarified that all fines are applied depending on the types of violation and the number of times it has been committed. The penalties for first-time violations are likely to be modest, while repeat violations will attract higher fines.
Browse Kingdom of Saudi Arabia updates
ZATCA determines criteria for wave 4 participants in the Integration Phase
- Informationen zu Mandaten
Proposed amendments to the e-invoicing rules
- Informationen zu Mandaten
Details on wave 3 taxpayers in scope of the e-invoicing mandate
- Informationen zu Mandaten
Voluntary participation in Integration Phase
- Informationen zu Mandaten
Go-live of Fatoora portal and end of E-invoice pilot testing phase
- Informationen zu Mandaten
A new version of Detailed Guidelines of E-invoicing
- Informationen zu Mandaten
ZATCA announces the second wave of taxpayers included in Phase 2
- Informationen zu Mandaten
ZATCA releases user manual for Fatoora portal user manual – Version 2
- Informationen zu Mandaten
New e-invoicing phase 2 requirements
- Informationen zu Mandaten
ZATCA to subsidize purchase of e-invoicing software
- Informationen zu Mandaten
Saudi Arabia will consider reducing VAT “ultimately”
- Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Saudi Arabia initiate procedures for Phase 2 implementation
- Informationen zu Mandaten
ZATCA reclassified the penalties on VAT violations
- Informationen zu Mandaten
ZATCA announces penalties and violations for e-invoicing
- Informationen zu Mandaten
ZATCA develops the Software Development Kit (SDK) Toolkit
- Informationen zu Mandaten
ZATCA publishes guide to develop a FATOORA compliant QR code
- Informationen zu Mandaten