| Update: | Compliance Alert - ZATCA published potential fines, warning for non-compliance with the e-invoicing regulations |
| Date: | 2021-11-19 |
On 16 November 2021, ZATCA announced the most prominent violations of the e-invoicing rules application and their corresponding fines. The penalties will be applicable along with the start of the first phase of the mandatory e-invoicing (data generation and storage phase) - 4 December 2021.
ZATCA clarified that the penalties would be imposed according to the type of violation and the number of times it is repeated. Overall, the punishments can range between a warning and a monetary fine of between 5 000 SAR (ca. EUR 1176,00) to 50 000 SAR (ca. EUR 11764,00).
The following is considered as examples of violating e-invoicing requirements:
- Non-issuance of e-invoices and/or non-maintenance of the e-archiving can lead to a fine between 5 000 SAR (ca. EUR 1176,00) and 50 000 SAR (ca. EUR 11764,00);
- The absence of the QR code on a simplified tax invoice and/or not notifying ZATCA of any malfunctioning that hinders the e-invoice issuance can lead to a warning or a fine reaching up to 50 000 SAR (ca. EUR 11764,00);
- Deleting or editing an invoice after its issuance can lead to a fine ranging from 10 000 SAR (ca. EUR 2350,00) to 50 000 SAR (ca. EUR 11764,00);
- Delays in issuing the tax invoice can lead to a fine starting from 5 000 SAR (ca. EUR 1176,00).
ZATCA encourages taxpayers, solution providers and stakeholders who have any inquiries regarding e-invoicing to direct them to the following communication channels: the unified number of the call centre (19993), e-mail (info@zatca.gov.sa), Twitter or instant chats on the website.