Tax Authority Statutory Fines (Articles 40 & 42)
ZATCA VAT Penalty Calculator
Estimate exposure to statutory late return filing penalties (5% to 25%, minimum SAR 1,000) and compounding late payment surcharges (5% per month) under the Saudi VAT Implementing Regulations and Royal Decree No. (M/113).
Tax Return Parameters
Output VAT minus Input VAT
SAR
2 billing month(s) equivalent
Days
ZATCA Amnesty / Penalty Relief: Under recurring royal exemption decrees, taxpayers can seek full cancellation of delay fines upon settling the original principal tax amount before enforcement action.
Estimated Penalty Range
Article 40 / 42Late Return Filing Fine5% – 25%
SAR 1,250 – 6,250
Subject to statutory SAR 1,000 minimum fine
Late Payment Surcharge5% / Month
SAR 2,500.00
Calculated on 2 delayed month(s) or fraction thereof
Total Estimated Fine Exposure
SAR 3,750 – 8,750
+ Original Unpaid Principal: SAR 25,000
ZATCA Legal Mandates & Audit Triggers
Article 40: Late Filing Fines
Any taxable entity that fails to present its VAT return within the statutory period prescribed by the regulations is liable to a fine of not less than 5% and not more than 25% of the tax due for that tax period.
Article 42: Late Payment 5% Surcharge
A delay fine of 5% applies to unpaid tax for each month or part of a month for which the tax remains unpaid. Interest compounds automatically until the SADAD biller is settled.
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