ZATCA e-invoicing penalties under the guide
Under ZATCA's violations classification guide (2nd edition, May 2024, pages 6 to 13, in Arabic), every offence starts with a warning and time to fix it, and fines start when the same offence repeats within 12 months of the last time it was found. Not issuing an e-invoice, and deleting or amending an invoice after issue, are each SAR 5,000 the second time, then 10,000, 15,000, 20,000 and 30,000, and SAR 40,000 after the sixth. Not connecting your system to Fatoora is SAR 10,000 the second time, then 15,000, 20,000, 30,000 and 40,000, and SAR 50,000 after the sixth.
We checked these figures against the guide on 26 October 2026. The older figures came from ZATCA's November 2021 announcement: not issuing started at SAR 5,000, and deleting or amending at SAR 10,000.
The short table
The amounts from the second to the sixth time are in the penalty calculator, which reads the same table. A first warning is a chance to fix things, not permission to carry on.
| Offence (its number in the guide) | First time | Second time | After the sixth |
|---|---|---|---|
| Not issuing an e-invoice on time (10) | A warning | SAR 5,000 | SAR 40,000 |
| Deleting or amending an invoice after issue (12) | A warning | SAR 5,000 | SAR 40,000 |
| Not connecting your system to Fatoora after your wave date (8) | A warning | SAR 10,000 | SAR 50,000 |
| An invoice without a QR code (15) | A warning | SAR 1,000 | SAR 40,000 |
| A required field missing from a tax invoice, such as the buyer's VAT number, fined per field (3) | A warning | SAR 1,000 | SAR 40,000 |
| Not notifying ZATCA of a fault that stops invoicing (14) | A warning | SAR 1,000 | SAR 40,000 |
E-invoicing penalty calculator
Who do these apply to?
The offences for issuing, deleting, the QR code and reporting faults apply from the date the e-invoicing regulation took effect, 4 December 2021, to every VAT-registered business, whatever your wave in Phase 2. The offence for not integrating starts from your wave's integration date. The SAR 187,500 threshold only decides integration in Phase 2, not whether you must issue e-invoices.
How the deletion violation really happens
This is the offence on the list that is easiest to hit by accident. Picture a Thursday night in a packed restaurant: the cashier rings up a wrong price, the customer is waiting, and the quickest fix in their head is to cancel the invoice and start over.
That is exactly where the violation happens. Once issued, an invoice is never deleted or edited. The right route is a credit note that corrects it and a new invoice at the right price, which our credit note guide covers.
A warning is not the end of it
A warning gives you time to fix the problem, but it counts: if the same offence repeats within 12 months of the last time it was found, the fine starts. These three cases repeat without anyone noticing:
- No QR code on the simplified invoice, usually from an old printer or app setting.
- A tax invoice to a company without its VAT number, because staff typed the company name and skipped the number.
- A device broke or went down and nobody told ZATCA, while staff carried on with manual invoices.
Habits that keep fines away
- Print a test invoice before the first sale on any new device and check the QR code is visible and readable.
- Rule out deletion at the source: a POS that lets you delete an issued invoice is the risk.
- Decide who may refund and discount, and tie that permission to a manager PIN.
- If a device breaks, note the time and cause and notify ZATCA instead of staying quiet and going manual.
- Review the activity log at the end of each week: who did what, and when.
How CashHub helps
CashHub is built on the Phase 2 requirements. Connecting to the Fatoora platform is done with you during setup, with no technical configuration on your side. What works today covers the points on the list: invoices can never be deleted, each invoice is chained to the one before it, and the device signs the invoice and adds the QR code itself, even offline. Returns go through a credit note; discounts, voids and refunds need a permission or the manager's PIN, and every action is logged with the user's name and time.
Sources: ZATCA violations classification guide, May 2024 (Arabic) · ZATCA announcement on e-invoicing fines, November 2021 · ZATCA e-invoicing roll-out phases
Frequently asked questions
How much is the fine for not issuing an e-invoice?
Under ZATCA's guide (May 2024) the first time is a warning, then SAR 5,000 the second time, then 10,000, 15,000, 20,000 and 30,000, and SAR 40,000 after the sixth.
How much is the fine for deleting or amending an invoice?
The first time is a warning, then SAR 5,000 the second time, then 10,000, 15,000, 20,000 and 30,000, and SAR 40,000 after the sixth. The right fix for any mistake is a credit note and a new invoice, never deletion.
Does a missing QR code mean an immediate fine?
No, the first time is a warning. If it repeats within 12 months the fine is SAR 1,000, rising to SAR 40,000 after the sixth time.
Do the penalties apply before my wave date?
The offences for issuing, keeping and deleting e-invoices apply from 4 December 2021 to every VAT-registered business. Your wave date only matters for the offence of not integrating.
What should I do if my register breaks down?
Notify ZATCA and note when the fault started and why. Not reporting a fault that stops invoicing is an offence in the guide that starts with a warning and rises with repetition.
Why do your figures differ from other sites?
Many sites quote ZATCA's November 2021 announcement: not issuing started at SAR 5,000 and deleting at SAR 10,000. The classification guide (May 2024) is newer and gives the amount for each repeat.
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