VAT in Saudi Arabia

When am I subject to a fine?

What are the different offenses leading to fines?

  • Submitting false documents to evade VAT payments or to obtain unlawful refunds for tax
  • Moving or attempting to move goods in or out of the KSA without paying due VAT
  • Failing to apply for the VAT registration
  • Failing to submit tax returns
  • Failing to pay due taxes
  • Issuing tax invoices by non-registered persons
  • Failing to keep a record of tax invoices, books, records, and accounting documents
  • Preventing the ZATCA employees from performing their duties
  • Violating the provision of VAT regulations or law
  • Filing incorrect tax returns, documents resulting in lower VAT amounts, or amending tax returns