Saudi Arabia’s ZATCA warns deadline approaching for tax fine exemption

The authority confirmed that the initiative covers fines for late registration, late payment, late filing of returns, as well as penalties related to correcting VAT returns, violations of VAT field control, and non-compliance with e-invoicing and general VAT regulations.

According to ZATCA, taxpayers who wish to benefit from the exemption must be registered in the tax system and submit all previously unsubmitted returns, in addition to paying the principal tax debt associated with those returns.

Saudi tax fine waiver

Taxpayers can request an instalment plan during the initiative period if they submit their application before the deadline and pay all approved instalments on time.

ZATCA clarified that the initiative does not include penalties related to tax evasion violations or fines paid before its effective date.

The authority invited taxpayers to review the simplified guideline available on its official website, which explains:

• The types of penalties covered by the decision
• The conditions required to qualify for the exemption
• The steps to arrange instalments of financial dues
• Details of VAT field control violations

ZATCA reiterated its call for all taxpayers to make use of the initiative before its expiry in December 2025 and to contact the authority for clarification through the following channels: