03.23.22

ZATCA reclassified the penalties on VAT violations

Zakat, Tax and Customs Authority (ZATCA) published a further announcement on its official website on 30 January 2022 regarding penalties for VAT violations. Below is a summary of the key changes:

  • When field violations are committed, ZATCA will issue a notice the taxpayers without issuing any penalties. However, if violation continues after the first notice, a fine of 1000 SAR will be imposed and the amount will increase gradually for further violations.
  • Granting the violator an appropriate period of three months to correct the violation.
  • Twelve months is the cut-off limit for a non-recurring violation by the violating taxpayer, provided that the violation is treated and not committed again within the twelve months.
  • This decision will take effect from January 30, 2022.

In addition, ZATCA published a simplified guide providing more information on the reclassification of VAT violations and examples relevant in every use case.

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