Look up the amount
The amount is from the guide. Only ZATCA decides an offence.
The full table
| No. | Offence | First | Second | Third | Fourth | Fifth | Sixth | After sixth | Period (days) |
|---|---|---|---|---|---|---|---|---|---|
| 1 | Failing, as a taxable person, to issue tax invoices in line with the VAT Law and its Regulations. | Warning | 10,000 | 15,000 | 20,000 | 30,000 | 40,000 | 50,000 | 30 |
| 2 | Failing to issue a credit or debit note, or to give it to the customer, in line with the Law and Regulations. | Warning | 5,000 | 10,000 | 15,000 | 20,000 | 30,000 | 40,000 | 30 |
| 3 | Failing to include the required details on tax invoices or on credit and debit notes; the fine applies to each field of the invoice or note. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 30 |
| 4 | Failing to keep invoices, records and accounting documents under the Law and Regulations; the fine applies separately to each provision breached. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 60 |
| 5 | Preventing or obstructing ZATCA staff from doing their duties. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 10 |
| 6 | Calculating the tax due on invoices issued to final consumers incorrectly. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 60 |
| 7 | Breaching any other provision of the VAT Law or its Regulations. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 60 |
| 8 | Failing to connect every e-invoicing system used to issue e-invoices or e-notes to ZATCA's systems, from the date integration became due, unless there is proof the failure came from a technical fault in ZATCA's systems. | Warning | 10,000 | 15,000 | 20,000 | 30,000 | 40,000 | 50,000 | 30 |
| 9 | Failing to share e-invoices or e-notes with ZATCA in the required format and within the set times, without reporting through ZATCA's channels an incident or fault that prevented sharing, from the date integration became due, unless there is proof of a fault in ZATCA's systems. | Warning | 5,000 | 10,000 | 15,000 | 20,000 | 30,000 | 40,000 | 30 |
| 10 | Failing to issue the e-invoices or e-notes required by the E-Invoicing Regulation within the set times, without reporting through ZATCA's channels an incident or fault that prevented issuing, from the date the regulation took effect. | Warning | 5,000 | 10,000 | 15,000 | 20,000 | 30,000 | 40,000 | 30 |
| 11 | Including any prohibited function in the solution used to issue e-invoices and e-notes, from the date the E-Invoicing Regulation took effect. | Warning | 5,000 | 10,000 | 15,000 | 20,000 | 30,000 | 40,000 | 30 |
| 12 | Deleting e-invoices or their related e-notes, or editing them after they were issued, through the solution used to issue them, from the date the regulation took effect. | Warning | 5,000 | 10,000 | 15,000 | 20,000 | 30,000 | 40,000 | 30 |
| 13 | Failing to store e-invoices and e-notes in the format, by the method and for the periods the E-Invoicing Regulation sets, from the date it took effect. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 60 |
| 14 | Failing to report to ZATCA, through its channels and within its set times, an incident or fault that prevents issuing e-invoices or e-notes, from the date the regulation took effect. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 60 |
| 15 | Not including the QR code on the e-invoice or e-note, from the date the E-Invoicing Regulation took effect. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 60 |
| 16 | Failing to include every data field, requirement and other detail required in e-invoices or e-notes shared with ZATCA, from the date integration became due. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 60 |
| 17 | Failing to share e-invoices or e-notes with customers in the required format, from the date integration became due. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 60 |
| 18 | Breaching any other provision of the E-Invoicing Regulation or ZATCA's related decisions, by the date the provision breached became binding; the fine applies separately to each provision. | Warning | 1,000 | 5,000 | 10,000 | 20,000 | 30,000 | 40,000 | 60 |
Source: ZATCA violations classification guide for VAT and e-invoicing, 2nd edition, May 2024 (Arabic), pp. 4-5, 6-13 · Checked: 26 October 2026
The machine-extracted text of the PDF is garbled, so the amounts and wording were copied from the images of pages 4 to 13 and checked by eye page by page on 26 October 2026.
The guide is published in Arabic only; the offence wording and these two paragraphs are our translation.
When a fine starts and when it repeats
Every general offence starts with a warning to the offender and an explanation of it, with a suitable period of 30 to 60 days to fix it. The exception is preventing or obstructing ZATCA staff from their duties: there the offender gets no more than ten days from the last penalty to correct it, and penalties follow one after another if it is repeated.
Source: ZATCA violations classification guide for VAT and e-invoicing, 2nd edition, May 2024 (Arabic), p. 4 · Checked: 26 October 2026
An offence counts as repeated when fewer than 12 months have passed since it was last found. If the same offence is committed again more than 12 months after the decision imposing the previous penalty, it counts as a new offence and starts with a warning and no fine.
Source: ZATCA violations classification guide for VAT and e-invoicing, 2nd edition, May 2024 (Arabic), p. 13 · Checked: 26 October 2026
Two sources disagree
E-invoicing fines: ZATCA's 16 November 2021 announcement starts the fine for not issuing at SAR 5,000 and for deleting or editing at SAR 10,000, while the classification guide (May 2024) starts every offence with a warning. We show the guide as the newer source.
ZATCA's e-invoicing fines announcement, 16 November 2021 · ZATCA violations classification guide for VAT and e-invoicing, 2nd edition, May 2024 (Arabic)
The fines-cancellation initiative
ZATCA extended the initiative by six months, from 1 July 2026 to 31 December 2026. It covers late registration, late payment and late filing fines, and VAT return correction fines. The announcement does not list e-invoicing offences, so do not assume they are covered.
Source: ZATCA's fines-cancellation extension, 29 June 2026 · Checked: 26 October 2026
Other VAT penalties
Late registration, filing and payment penalties are not in this guide. They are on ZATCA page: ZATCA's VAT penalties page
Frequently asked questions
Is the amount shown what I will pay?
It is the figure ZATCA's guide gives for this offence and this repeat. ZATCA issues the decision and decides the offence and how many times it happened.
The 2021 announcement says not issuing starts at SAR 5,000, but you say a warning?
The November 2021 announcement gave starting amounts for some offences; the newer classification guide (May 2024) starts every offence with a warning. We show the newer guide and note the conflict.
When does an offence count as repeated?
Per the guide, when it happens again within 12 months of the last time it was found. After 12 months from the previous decision it counts as a new offence and starts with a warning.
Last updated: 26 October 2026 · What we don't do · Methodology · Correct us · Changelog
First published 2026-10-26 · Archived copy
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