Disclaimer: educational estimate only — not a substitute for the official authority or professional advice. See the Methodology & sources section below.
Based on ZATCA's published fines

Free ZATCA Penalty Calculator by Haseem

A free tool by Haseem to estimate Saudi VAT fines — registration, payment, filing and e-invoicing — with a clear split between what is fixed and what ZATCA assesses.

Estimate the penalty in seconds

Choose the violation type and enter the values — the result updates live.

Unpaid tax10,000
Months late (rounded up)3
Fine (5% a month)1,500
Charged at 5% for each month or part month; a part month counts as a whole month.

Indicative estimate only. Amounts within ZATCA-assessed ranges are not final; ZATCA is the authority. Anonymous usage events may be recorded for product analytics.

  • Based on ZATCA's published fines
  • Free
  • No registration
  • Instant result
Transparency

Methodology & sources

Calculations are based on the VAT and e-invoicing fines published by the Zakat, Tax and Customs Authority (ZATCA). Fixed or computable fines are shown as a figure, while amounts ZATCA sets at its discretion are shown as a range, a cap, or a published starting point.

Rates and amounts used

ViolationRate / amountType
Late VAT registration10,000 (fixed amount)Fixed
Late payment of tax5% for each month or part thereofComputable
Late filing of return5%–25% of the taxAssessed range
Incorrect return (understatement)50% of the tax differenceRate
Tax evasionFrom the tax value up to 3× the goods/services valueAssessed
Failure to keep invoices & recordsUp to 50,000Cap
E-invoicing violationsWarning then escalating fines — published starting points: non-issuance from 5,000 , deleting/amending an invoice from 10,000 , missing QR = warningEscalating / assessed
Official source
Zakat, Tax and Customs Authority (ZATCA)
Effective basis / last reviewed
ZATCA published penalties pages — reviewed 15 July 2026
Rounding method
Partial month rounds up to a full month
Fine-cancellation initiative
Extended to 31 December 2026 (conditional)
Nature of result
Indicative estimate — not an official assessment
Version
v1.4
A partial month in late payment rounds up to a full month. Repeating the same violation within 3 years of a final decision may raise the penalty up to double as a potential maximum only. The “Cancellation of Fines and Exemption of Penalties” initiative is extended to 31 December 2026 under conditions (registration, filing all returns, paying the principal tax) and excludes tax-evasion fines; its terms may change, so verify status and eligibility with ZATCA. Results are indicative estimates and are NOT an official penalty assessment; the Zakat, Tax and Customs Authority is the sole reference.
Method and formula

How Saudi VAT penalties work

Some fines are fixed and can be computed exactly; others are a range or percentage that ZATCA sets at its discretion and cannot be pinned to a single number in advance. The calculator makes the difference explicit: fixed fines show a figure, while assessed ones show a range or a cap with a notice.

Late payment (computable)

fine = unpaid tax × 5% × months late

5% applies for each month or part of a month, so a partial month rounds up to a full month. Example: 10,000 for 3 months → 1,500

Fixed vs assessed

Late registration is a fixed SAR 10,000. Late filing sits in a 5%–25% range the authority sets. Evasion runs from the tax due to three times the value of the goods or services — no single figure is ever shown for it.

Ranges are not shown as a single number because they are ZATCA-determined.

Quick guide

VAT fines in Saudi Arabia

The Zakat, Tax and Customs Authority imposes fines for VAT and e-invoicing violations. Some are a fixed amount; others are a percentage or range that ZATCA determines based on the case and the severity of the breach.

Main VAT penalties

ViolationAmount / rateType
Failure to register on timeSAR 10,000Fixed
Failure to file the return on time5%–25% of the taxAssessed range
Late payment of tax5% for each month or part thereofComputable
Filing an incorrect return (understatement)50% of the tax differenceRate
Tax evasionFrom the tax value up to 3× the goods/services valueAssessed
Failure to keep invoices & recordsUp to SAR 50,000Cap
Tax invoice issued by a non-registered personUp to 100,000Cap

E-invoicing (Fatoora) penalties

For e-invoicing field-control violations, ZATCA follows a warning-first, then escalating-fine approach. Published examples: not issuing e-invoices starts at 5,000 riyals, and deleting or amending an invoice after issuance starts at 10,000 riyals, while a missing QR code or buyer VAT number starts with a warning. The detailed escalation ladder is at ZATCA's discretion.

The fine-cancellation initiative

From time to time ZATCA runs a "Cancellation of Fines and Exemption of Penalties" initiative for a limited period, typically covering late registration, late payment, late filing and return-correction fines under conditions (registration, filing all returns, paying the principal tax), and excluding tax-evasion penalties. These initiatives are time-limited and their conditions change — the current one may already have ended by the time you read this — so verify the current status and eligibility directly with ZATCA via its official source .

Examples

Penalty estimation examples

Computable ones show a figure; assessed ones show a range.

Late payment

Tax 20,000 overdue by 4 months.

5% × 4 months20%
Fine4,000

Late registration

A fixed fine, independent of the tax.

TypeFixed
Fine10,000

Late filing

Tax 30,000 — 5%–25% range.

Minimum1,500
Maximum7,500

Avoid the fines in the first place

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FAQ

Frequently asked questions

The late-payment fine is 5% of the unpaid tax for each month or part of a month the payment is late. For example, tax of 10,000 riyals overdue by 3 months carries a 1,500 riyals fine. A partial month counts as a full month.

The fine for failing to apply for VAT registration within the set period is 10,000 riyals, a fixed amount that does not depend on the tax value.

The fine for failing to file the return on time ranges from 5% to 25% of the tax that should have been declared. The exact percentage within that range is set by ZATCA, so the calculator shows it as a minimum and a maximum.

Filing an incorrect return, or amending one in a way that reduces the tax due, carries a fine of 50% of the difference between the tax due and the tax calculated. The basis of the difference is normally assessed by ZATCA on inspection.

For tax evasion, the fine ranges from the value of the tax due up to three times the value of the goods or services involved, determined by ZATCA according to the severity of the breach. It is not shown as a single number because it is assessed.

ZATCA follows a warning-first, then escalating-fine approach for e-invoicing violations. It has published that not issuing e-invoices starts at 5,000 riyals, deleting or amending an invoice after issuance starts at 10,000 riyals, and a missing QR code starts with a warning.

A repeat of the same violation within three years of a final decision may raise the penalty up to double as a potential maximum — it is not an automatic, certain doubling, and ZATCA sets the penalty case by case. The repeat option shows only this indicative maximum.

ZATCA periodically offers a Cancellation of Fines and Exemption of Penalties initiative for a limited period, covering late registration, payment, filing and return-correction fines under conditions, and excluding evasion fines. These initiatives are time-limited and may have ended by the time you read this, so verify the current status and eligibility directly with ZATCA.

A fixed fine is a set amount or clear rate, like late registration (10,000 riyals) or late payment (5% per month). An assessed fine is a range, like 5%–25% or from the tax value up to 3×, where ZATCA sets the amount within the range at its discretion.

No, it is an educational tool that gives an estimate based on the published fines. Amounts within assessed ranges are not final, and the Zakat, Tax and Customs Authority is the official reference for fines; check its portal or the 19993 call centre.

Stop worrying about fines

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Penalties are based on ZATCA's published penalty schedule and may change. The ranges (5%–25%, up to SAR 50,000, up to three times the value) are set at the authority's discretion and do not represent a final figure. This page is for general information and does not replace an official assessment.

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