Violations and penalties related to e-invoicing regulations

Summary of the violations and fines related to e-invoicing when implementing the first phase on December 4, 2021.​

Starting From Up To

Not issuing the invoices in an electronic format

SAR 5,000 SAR 50,000
Not saving the invoices in an electronic format
Not including the QR code in the simplified tax invoices Warning SAR 50,000

Not informing the authority of any failure in the issuance of the e-invoices

Delete or modify electronic invoices SAR 10,000 SAR 50,000