Saudi SME compliance calendar: deadlines and penalties, each with its source
This is a table of 19 obligations a small Saudi company runs into, from VAT returns and e-invoicing to GOSI and the commercial registration. Each row gives the deadline rule, the penalty as the authority states it, and the authority page the figure was read from on 23 October 2026. It is free to download as a CSV and free to reuse with attribution under CC BY 4.0.
A sourced table of the filing, payment and registration deadlines a Saudi company meets, with the penalty and the ZATCA, GOSI or Ministry of Commerce page behind each row. Version 0.1.0, last checked .
The table
| Obligation | Authority | Applies to | Frequency | Deadline rule | Penalty | Penalty (SAR) | Source | Checked | Note |
|---|---|---|---|---|---|---|---|---|---|
| VAT registration (mandatory) | ZATCA | Any person whose taxable supplies exceeded SAR 375,000 in the previous 12 months or are expected to exceed it in the next 12 months. Voluntary registration is open from SAR 187,500 in supplies or expenses. | Once, then continuing status | Register once the threshold is exceeded or expected to be exceeded. The number of days allowed is not stated on the pages checked. | Fine for not applying for VAT registration | 10000 | zatca.gov.sa | Thresholds are from ZATCA's May 2026 Regional Headquarters guideline (Articles 3 and 4 of the VAT Implementing Regulations), which states the general rule for all persons: https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Guideline-for-Regional-Headquarters-in-KSA.pdf . The SAR 10,000 fine is on the penalties page (page updated 30 Aug 2026). | |
| VAT return, quarterly filers | ZATCA | VAT-registered persons with annual revenue up to SAR 40 million | Quarterly | Return due by the last day of the month after the quarter ends. Q3 2026: 31 October 2026. Q4 2026 follows the same rule (the 2026 calendar lists Q4 2025 as 31 January 2026). | Not submitting a return: 5% to 25% of the tax that should have been declared | zatca.gov.sa | ZATCA's 2026 calendar lists the dates. The 5% to 25% range is on the penalties page and repeated in ZATCA's 21 Jul 2026 news item: https://zatca.gov.sa/en/MediaCenter/News/Pages/VAT-Returns-submission-for-Q2-June-2026.aspx . ZATCA's own wording of the threshold varies between 'annual revenue' and 'annual supplies'; check borderline cases with ZATCA. | ||
| VAT return, monthly filers | ZATCA | VAT-registered persons with annual revenue above SAR 40 million | Monthly | Return due by the last day of the month after the month ends. September 2026: 31 October 2026. October 2026: 30 November 2026. November 2026: 31 December 2026. | Not submitting a return: 5% to 25% of the tax that should have been declared | zatca.gov.sa | Rule stated in ZATCA's Guideline on Tax Groups under VAT Provisions (May 2026): https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Guideline-on-Tax-Groups-under-VAT-Provisions.pdf . Dates from the 2026 calendar. | ||
| VAT payment | ZATCA | Every VAT-registered person with net VAT payable | Same as the return period | Net VAT must be settled no later than the last day of the month following the end of the tax period, the same day as the return. The calendar words it 'submit and pay'. | Not paying tax due: 5% of the unpaid tax for each month or part of a month it remains unpaid | zatca.gov.sa | Rule in https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Guideline-on-Tax-Groups-under-VAT-Provisions.pdf . Penalty on the penalties page (updated 30 Aug 2026). | ||
| Incorrect or amended VAT return | ZATCA | VAT-registered persons who file a wrong return, amend a return, or file a document that lowers the amount due | Event-based | Applies when the error or amendment is found. | 50% of the difference between the tax calculated and the tax actually due | zatca.gov.sa | A time-limited fine-cancellation initiative covers fines for correcting VAT returns; see the row 'Fine cancellation and penalty exemption initiative'. | ||
| VAT invoices, books and records retention | ZATCA | VAT-registered persons | Continuous | Keep tax invoices, books, records and accounting documents as the VAT Law requires. The retention period in years is not stated on the page checked. | Not keeping them: fine up to SAR 50,000 | up to 50000 | zatca.gov.sa | The same page lists 'violating any provision of the VAT Law or Regulations: up to SAR 50,000' and 'obstructing ZATCA employees: up to SAR 50,000'. If the same violation repeats within three years of the final decision, the fine may be doubled. | |
| Issuing a tax invoice without VAT registration | ZATCA | Any person not registered for VAT | Event-based | Prohibited. Register first. | Fine up to SAR 100,000, without prejudice to stricter penalties under other laws | up to 100000 | zatca.gov.sa | Penalties page, updated 30 Aug 2026. | |
| E-invoicing Phase 1 (generation and storage) | ZATCA | All taxpayers except non-residents, and anyone issuing tax invoices on behalf of a VAT-registered supplier | Continuous, in force since 4 December 2021 | Issue and store e-invoices from a compliant solution. No handwritten or spreadsheet-generated invoices. Simplified invoices need a QR code. | Announced 16 Nov 2021: not issuing e-invoices starts at SAR 5,000; deleting or amending an e-invoice after issuance starts at SAR 10,000; a missing QR code on a simplified invoice, a missing buyer VAT number or an unreported system malfunction starts with a warning. Fines depend on violation type and repetition. | from 5000 | zatca.gov.sa | Phase 1 dates and scope: https://zatca.gov.sa/en/E-Invoicing/Introduction/Pages/Roll-out-phases.aspx . The 2021 announcement gives only the starting amounts; the full repetition schedule is in Board resolutions I did not retrieve. ZATCA's e-invoicing resolution says VAT Law penalties apply to violations of the e-invoicing rules, classified by Board resolution. | |
| E-invoicing Phase 2, Wave 24 | ZATCA | Taxpayers whose VAT-subject revenue exceeded SAR 375,000 in 2022, 2023 or 2024 | Once per wave | Integrate with the Fatoora platform by 30 June 2026, after ZATCA notifies the taxpayer. The date has passed. | No Phase 2 specific fine schedule found on a ZATCA page; the Implementation Resolution applies VAT Law penalties per Board classifications | zatca.gov.sa | ZATCA announcement dated 26 September 2025. ZATCA states it notifies each wave at least six months ahead. | ||
| E-invoicing Phase 2, Wave 25 | ZATCA | Taxpayers whose VAT-subject revenue exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025 | Once per wave | Integrate with the Fatoora platform by 1 February 2027 after ZATCA notifies the taxpayer. | No Phase 2 specific fine schedule found on a ZATCA page; the Implementation Resolution applies VAT Law penalties per Board classifications | zatca.gov.sa | ZATCA announcement dated 24 July 2026. The threshold is half of Wave 24's SAR 375,000. ZATCA states it notifies each wave at least six months ahead. | ||
| Zakat return and payment | ZATCA | Zakat payers: ZATCA's SME guideline (June 2023) describes them as Saudi and GCC nationals and establishments licensed to practise an activity in Saudi Arabia | Annual | Within 120 days after the end of the fiscal year. For a year ended 31 December 2025 the date was 30 April 2026. For a 31 December 2026 year end, 120 days falls on 30 April 2027, subject to the holiday rule. | Zakat-specific late-filing penalty not verified in the sources checked | zatca.gov.sa | Calendar states the 120-day rule. ZATCA's 23 Apr 2026 notice ties it to Article 102 of the Zakat implementing regulations: https://zatca.gov.sa/en/MediaCenter/News/Pages/Submit-CIT-Return-for-2025.aspx . Applicability wording from https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/%28SMEs%29%20Guidelines%20%E2%80%93%20Zatca%201.pdf . Some taxpayers are assessed on an estimated basis without filing; the SME guideline describes that case. | ||
| Corporate income tax return | ZATCA | Foreign companies and persons carrying on an activity in Saudi Arabia (ZATCA SME guideline, June 2023) | Annual | Within 120 days after the end of the tax year. Same date as Zakat for a year ended 31 December 2025: 30 April 2026. | Late filing: the higher of (a) 1% of total revenue, capped at SAR 20,000, and (b) 5% of unpaid tax for delay up to 30 days, 10% over 30 days, 20% over 90 days, 25% over 365 days | up to 20000 (cap of the revenue-based limb) | zatca.gov.sa | Simplified Guideline for Income Tax, second version, May 2026, section 7.2. Deadline per Article 60 of the CIT Law as cited in https://zatca.gov.sa/en/MediaCenter/News/Pages/Submit-CIT-Return-for-2025.aspx . | |
| Income tax registration | ZATCA | Any person subject to income tax | Once | Register with ZATCA before the end of the first fiscal year. | Fine for late registration: natural person SAR 1,000; joint stock company SAR 10,000; other entities SAR 5,000 | 1000 to 10000 | zatca.gov.sa | Simplified Guideline for Income Tax, section 7.1. | |
| Withholding tax: monthly statement and payment | ZATCA | Residents who pay a non-resident (with no permanent establishment) for income sourced in Saudi Arabia | Monthly, in months when such a payment is made | Statement and payment within the first 10 days of the month after the payment. Payment on 20 January means 10 February. Calendar: 10 November 2026 for October payments; 10 December 2026 for November payments. No statement is needed in a month with no such payment. | Delay penalty of 1% of the unpaid tax for each 30 days of delay | zatca.gov.sa | General Guideline for Withholding Tax, second version, May 2026. Rates from the same guideline: management fees 20%; royalties 15%; dividends 5%; rent 5%; loan charges 5%; insurance and reinsurance 5%; technical and consulting services 5%; air tickets and air or sea freight 5%; international telecommunications 5%; land transport within the Kingdom 15%; any other payment 15%. The payer must also give the beneficiary a certificate of the tax withheld. Dates also in https://zatca.gov.sa/en/MediaCenter/Publications/Documents/Zakat%20Declaration%20and%20Tax%20Returns%20Calendar%20(EN).pdf | ||
| Withholding tax: annual statement | ZATCA | Persons obligated to withhold tax | Annual | Within 120 days of the end of the fiscal year; partnerships within 60 days. | Penalty for this statement not stated on the pages checked | zatca.gov.sa | The annual statement summarises the monthly ones; no extra tax is paid with it. | ||
| Excise tax return and payment | ZATCA | Persons registered for excise tax (excise goods) | Every two months | By the last day of the month after each two-month period. Example: September and October 2026 by 30 November 2026. | Not verified in the sources checked | zatca.gov.sa | The calendar lists dates only and does not describe who is registered; applicability here is stated generically. | ||
| GOSI contributions | GOSI | Employers registered with GOSI | Monthly | Within the first fifteen days of the month after the month the contributions cover. | GOSI's employer FAQ states a delay penalty of 'a 100% maximum of the contributions period due'; for contributions deducted from wages but not paid, a 2% delay fine per month with no maximum | www.gosi.gov.sa | The FAQ page shows no publication date and its wording on the penalty is loose, so confirm the current figure with GOSI before relying on it. Contribution rates are not in this dataset (see the dropped list). | ||
| Commercial registration annual confirmation | Ministry of Commerce | Commercial registration holders | Annual | The due date depends on the registration's issue date; confirm within three months of that due date. After three months the Ministry sends a reminder text, imposes a fine and suspends the registration. A suspension lasts one year, then the registration is permanently cancelled. Lifting a suspension needs the confirmation fee plus the suspension penalty. | Fine imposed and registration suspended if not confirmed within three months of the due date | mc.gov.sa | Ministry of Commerce FAQ, no page date shown. The fine amounts are not on that page, so the amount column is empty. The confirmation is a paid service. | ||
| Fine cancellation and penalty exemption initiative (relief, optional) | ZATCA | Taxpayers with late-registration, late-payment, late-filing and VAT-correction penalties | One-off window | Initiative runs 1 July 2026 to 31 December 2026. Conditions: be registered, file all outstanding returns, pay the principal tax, and request any instalment plan inside the window. | Exempts late-registration, late-payment, late-filing and return-correction penalties. Excludes tax evasion penalties, fines under Article 45 of the VAT Law, fines already paid, and penalties tied to returns due after 30 June 2026. | zatca.gov.sa | ZATCA notice read on 2026-10-23. The Q3 2026 returns due 31 October 2026 fall after 30 June 2026, so their penalties are not covered. |
Methods
- List the obligations a Saudi SME meets in a year: VAT, e-invoicing, Zakat and corporate income tax, withholding tax, excise, social insurance, commercial registration.
- For each, find the authority's own page or document (ZATCA, GOSI, Ministry of Commerce). Vendor blogs, law-firm notes and press reports were used only to find leads, never as the source of a figure.
- Open the page or PDF on the check date and read the sentence the figure comes from. PDFs were downloaded and their text extracted.
- Keep the row only if the deadline rule and every figure in it can be pointed to on that page. A row whose deadline is verified but whose penalty is not says so in the penalty column instead of guessing.
- Drop any row that fails the last step and list it, with the reason.
Every page was opened and read on 23 October 2026. The columns are defined below.
- Obligation (obligation)
- The duty, in plain words.
- Authority (authority)
- ZATCA, GOSI or the Ministry of Commerce.
- Applies to (who_it_applies_to)
- The group the authority says it covers.
- Frequency (frequency)
- Once, annual, quarterly, monthly, continuous or event-based.
- Deadline rule (deadline_rule)
- The rule as the authority states it, plus 2026 dates where printed.
- Penalty (penalty_summary)
- The penalty in words, as the authority states it.
- Penalty (SAR) (penalty_amount_sar)
- Riyals only. A bare number is a fixed fine, 'from N' a starting amount, 'up to N' a ceiling. Blank when the penalty is a percentage or no amount is given.
- Source (source_url)
- The primary authority page or document for the row.
- Checked (source_checked_date)
- The day the page was opened and read (ISO 8601).
- Note (note)
- Secondary sources, edge cases, what was not found.
Limits
- It is not legal or tax advice. Deadlines move when a date falls on a holiday, and ZATCA notices can change a date for a given period.
- Percent penalties are stated as percentages. Calculating one needs the facts of a case.
- ZATCA's own text varies on whether the SAR 40 million line is annual revenue or annual supplies.
- The GOSI penalty comes from an undated employer FAQ with loose wording. Treat it as a pointer and confirm with GOSI.
- The e-invoicing fines are the starting amounts ZATCA announced for Phase 1 in November 2021. The full repetition schedule is in Board resolutions that are not in this table.
- It covers obligations of a company, not of individuals, and does not cover real estate transaction tax, customs, municipal fees or sector licences.
Rows considered and dropped
These were removed because they could not be verified against the authority's own live page on 23 October 2026.
- E-invoicing Phase 2, Wave 23. Appears only in vendor blogs. No ZATCA page found.
- Nil VAT return rule. Found only on a vendor guide. Not located on a ZATCA page.
- VAT late-filing penalty of 2% a month, capped at 24%. From a note on a proposed amendment. ZATCA's live penalties page still states 5% to 25%.
- Zakat late-filing penalty. ZATCA's 2026 Zakat notice and calendar give no penalty.
- E-invoicing fine ladder beyond the starting amounts. Appears in vendor blogs. ZATCA's own page gives only the starting amounts.
- Commercial registration fine amounts by legal form. Reported by a newspaper. The Ministry's FAQ states no amounts.
- Iqama, Muqeem and Absher employer deadlines and fines. Every source found was a news site, forum or aggregator.
- GOSI contribution rates. Secondary sources disagree. No GOSI rate page was read.
- VAT registration deadline in days. The number of days was not on any ZATCA page read.
- Excise tax late penalty. Not found on a page read.
Licence and citation
This dataset is licensed under Creative Commons Attribution 4.0 (CC BY 4.0). Reuse needs attribution only. Keep the source link for any figure you republish, because the authority's page is the source of record.
ProCul and Procul Solutions (2026). Saudi SME compliance calendar, version 0.1.0 [dataset]. Checked 2026-10-23. Licensed CC BY 4.0. https://procul.sa/saudi-sme-compliance-calendar
The next review is due 15 January 2027, and the CSV and its changelog are on GitHub.