What is the fine for not issuing an e-invoice?

ZATCA's announcement says it begins with a fine of SAR 5,000. The final amount depends on the type of violation and on repetition.

What happens if I delete an invoice after issuing it?

It is a listed violation and the fine begins at SAR 10,000. Issue a credit note instead, which is the route ZATCA's invoicing guideline describes for adjusting a supply.

Do I get a warning before a fine?

For three violations, yes: a missing QR code on a simplified invoice, a missing buyer VAT number, and not reporting a malfunction. For the other two listed violations the announcement states a starting fine.

Does the fine-cancellation initiative cover e-invoicing fines?

ZATCA's notice lists late registration, late payment, late filing and VAT-return correction fines. It does not name e-invoicing violations. Confirm with ZATCA before relying on it.

The one in the notification ZATCA sends you. The published thresholds are SAR 375,000 for Wave 24 and SAR 187,500 for Wave 25, but the letter is what binds.

Is this legal advice?

No. It summarises ZATCA's own published pages as read on 23 October 2026. Rules and notices change, so confirm with ZATCA or your licensed accountant.

ZATCA e-invoicing penalties: what the authority has published and how to stay clear of them

ZATCA's published e-invoicing fines start at SAR 5,000 for not issuing electronic invoices and at SAR 10,000 for deleting or amending an e-invoice after it is issued. Three other violations got a warning in the same announcement. ZATCA adds that fines depend on the type of violation and on repetition. That page is the only fine schedule ZATCA publishes for this, so the figures here come from it and from ZATCA's VAT penalties page, and nowhere else.

What ZATCA has published

The announcement is dated 16 November 2021 and covers Phase 1, which has applied since 4 December 2021 to all taxpayers except non-residents.

In ZATCA's own words: “The violation of not issuing electronic invoices begins with a fine of SR 5,000” and “the violation of deleting or amending electronic invoices after their issuance begins with a fine of SR 10,000 while all fines are applied according to the type of violation and the number of repetitions.” The other three violations “start with warning the facility upon such cases.”

Not issuing electronic invoices: begins with a fine of SAR 5,000.
Deleting or amending an electronic invoice after issuance: begins with a fine of SAR 10,000.
Warning: no QR code on a simplified tax invoice.
Warning: no buyer VAT registration number on the tax invoice.
Warning: not telling ZATCA about a malfunction that stops you issuing e-invoices.

What it has not published

Other sites print a full ladder of amounts for repeat violations, and they disagree with each other. ZATCA's page gives starting amounts only, so this page does not repeat a ladder. We also found no separate fine schedule for Phase 2 integration on ZATCA's site. Phase 2 deadlines are real, but ask ZATCA what applies to your case.

VAT-law penalties that sit next to it

ZATCA's VAT penalties page lists the amounts below. Repeating the same violation within three years of the final decision may double the fine.

Failing to submit a return: 5% to 25% of the tax that should have been declared.
Failing to pay tax due: 5% of the unpaid tax for each month or part of a month.
Failing to keep tax invoices, books, records or accounting documents: up to SAR 50,000.
Issuing a tax invoice while not VAT-registered: up to SAR 100,000.
Failing to register for VAT: SAR 10,000.

Waves and the fine-cancellation window

Wave 24 covered taxpayers whose VAT-subject revenue exceeded SAR 375,000 in 2022, 2023 or 2024, with integration due by 30 June 2026. Wave 25 covers those above SAR 187,500 in any of 2022 to 2025, with integration due by 1 February 2027. ZATCA notifies each taxpayer, so your letter decides your wave.

ZATCA's cancellation-of-fines initiative runs from 1 July 2026 to 31 December 2026. It covers late registration, late payment, late filing and VAT-return correction fines, and excludes penalties tied to returns due after 30 June 2026. The notice does not list e-invoicing violations, so do not assume it covers them.

How to avoid them

Issue every invoice through your compliant solution, and never delete one. When a sale changes, issue a credit or debit note against it. Make the buyer's VAT number a required field. Tell ZATCA promptly if your system fails. Keep records for the six years ZATCA's invoicing guideline requires. ProCul reads your invoices into the ledger and flags gaps in the sequence for your accountant to review.

Common questions

What is the fine for not issuing an e-invoice?: ZATCA's announcement says it begins with a fine of SAR 5,000. The final amount depends on the type of violation and on repetition.
What happens if I delete an invoice after issuing it?: It is a listed violation and the fine begins at SAR 10,000. Issue a credit note instead, which is the route ZATCA's invoicing guideline describes for adjusting a supply.
Do I get a warning before a fine?: For three violations, yes: a missing QR code on a simplified invoice, a missing buyer VAT number, and not reporting a malfunction. For the other two listed violations the announcement states a starting fine.
Does the fine-cancellation initiative cover e-invoicing fines?: ZATCA's notice lists late registration, late payment, late filing and VAT-return correction fines. It does not name e-invoicing violations. Confirm with ZATCA before relying on it.
Which wave am I in?: The one in the notification ZATCA sends you. The published thresholds are SAR 375,000 for Wave 24 and SAR 187,500 for Wave 25, but the letter is what binds.
Is this legal advice?: No. It summarises ZATCA's own published pages as read on 23 October 2026. Rules and notices change, so confirm with ZATCA or your licensed accountant.

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Last reviewed: 2026-10-23