ZATCA has extended the "Cancellation of Fines and Exemption of Penalties Initiative" for an additional six months beginning on December 1, 2022 and ending on May 31, 2023.

ZATCA has also clarified that the fines covered by the exemption decision, include fines for late registration in all tax systems, late payment, late filing of returns fines in all tax systems, fines to correct VAT returns, as well as fines for violations of VAT field control related to applying the e-invoicing regulations and other general regulations.  Note this is a general amnesty and should not be interpreted as a delay in having to comply with the requirements of the Integration Phase of the e-invoicing mandate. A simplified guideline (Arabic) published on ZATCA's website provides more information about the initiative (including examples of violations and the conditions for benefitting from the exemption from fines).