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