Saudi Arabia Extends Tax Amnesty to December 31, Offering Expanded Fine Exemptions

Saudi Arabia’s extended tax amnesty program waives VAT-related fines for late registration, delayed payments, and incorrect return filings, provided taxpayers submit overdue returns and pay principal VAT due by December 31, 2025.
The amnesty covers VAT return correction penalties and violations related to VAT field audits and e-invoicing under Article 45 of the VAT Law, encouraging full compliance with reporting requirements.
VAT e-invoicing violations eligible for exemption include failure to issue or maintain electronic invoices, lack of QR codes, and unauthorized system changes—if corrected and reported to ZATCA within the amnesty window.
Taxpayers may request installment plans for unpaid VAT; timely payments ensure continued exemption from late payment penalties, while missed deadlines result in reinstated fines and liabilities.