The Zakat, Tax and Customs Authority announced the violations of the first phase of e-invoicing (Generation and Storage Phase) that will start on December 4, 2021. The violation of not issuing electronic invoices begins with a fine of SR 5,000 while the violations for not adding the QR Code in the simplified tax invoice, the VAT registration number of the facility that made the purchase in the tax invoice, or upon failure to notify the Authority of any malfunction that hinders issuing electronic invoices start with warning the facility upon such cases. In addition, ZATCA also clarified that the violation of deleting or amending electronic invoices after their issuance begins with a fine of SR 10,000 while all fines are applied according to the type of violation and the number of repetitions.
The Authority indicated that more details about the violations and fines related to the electronic invoicing can be found on the authority's website: https://bit.ly/30sdrlN
The Authority called on taxpayers, who are subject to the electronic invoicing regulations, to expedite taking the necessary required steps, to prepare for the first phase requirements. It explained that the requirements for compliance with the first phase are to completely stop using handwritten invoices or invoices written on computers through text editing programs or number analysis programs, as well as make sure that there is a technical solution compatible with the requirements of electronic invoicing.
These requirements also include ensuring the issuance and preservation of electronic invoices with all elements, including the QR code for simplified tax invoices and the tax number of the buyer registered in the value-added tax for invoices, in addition to making sure to include the invoice address, according to the issued type.
ZATCA confirmed that taxpayers subject to electronic invoicing can review the non-binding indicative list of providers of technical solutions for electronic invoicing, posted on the authority's website via the link (https://bit.ly/3zsReQM) in order to choose the appropriate technical solution for the size of the facility and the type of sector, stressing that the providers of electronic invoicing solutions are not limited to them.
The Zakat, Tax and Customs Authority called on taxpayers subject to electronic invoicing, service providers, and those interested, to communicate for any inquiries related to e-invoicing (FATOORA), through the unified call center number (19993) operating 24 hours a day, 7-day a week, or the account “Ask Zakat, Tax and Customs" on Twitter (@zatca_Care) or through e-mail (email@example.com), or via live chats on the website (zatca.gov.sa).