Submit false documents to evade the payment or reduce VAT due or unlawfully obtain refunds for tax ​

At least the amount of the VAT due, up to three Times the value of the goods or service subject of the evaded tax​

Move or attempt to move goods in or out of the Kingdom without paying the           VAT due

At least the amount of the VAT due, up to three Times the value of the goods or service subject of the evaded tax

Failure to apply for VAT registration

SAR 10,000

Failure to submit the Tax Return

5% - 25% of the value of the Tax that would have had to be declared​

Failure to pay tax due

5% of the value of the unpaid Tax for each month or part thereof the Tax has not been paid

Issuance of Tax Invoice by non-registered Person

Maximum SAR 100,000 without prejudice to any stricter penalty provided in any other law

Failure to keep Tax Invoices, books, records and accounting documents

Maximum SAR 50,000

Prevention or obstruction of ZATCA employees from performing duties

Maximum SAR 50,000

Violation of any provision of the VAT Regulations or the VAT Law

Maximum SAR 50,000

Filing incorrect tax return, amend a tax return or file any document resulting in a lower amount due

50% of the value of the difference between the calculated Tax and the Tax due​