What are the penalties for noncompliance under VAT?
| Description of Offense | Associated fine |
|---|---|
| Submission of false documents to evade payment of VAT due or reduce its value. | More than the amount of VAT due. Less than 3 times the value of the goods or services. |
| Movement of goods in and out of the KSA without paying the VAT due. | More than the amount of VAT due. Less than 3 times the value of the goods or services. |
| Non-registration for VAT in the allotted timeframe. | 10,000 SAR |
| Non-filing of VAT returns on time | 5 - 25% of the VAT due |
| Non-payment of VAT on time | 5% of the VAT due for each month |
| Collecting VAT without being registered | Up to 100,000 SAR |
| Not maintaining books and records as stipulated in the regulations. | Up to 50,000 SAR |
| Preventing the employees of the tax authority from performing their duty. | Up to 50,000 SAR |
| Violation of any provision of the VAT regulations or the VAT law. | Up to 50,000 SAR |