Input VAT of SAR 6,000.00 is claimed on 1 line(s) that record no supplier TRN. A deduction stands only on a valid tax invoice, and a valid tax invoice must show the supplier's TRN (Art. 53(5)(c)). Without it the claim is unsupported; if the supplier was never registered, the "VAT" paid was not VAT at all and is irrecoverable.

The same invoice (matching supplier, invoice number, and all 1 line amount(s)) appears 2 times in the register. One claim is valid; the remaining 1 are duplicates over-recovering SAR 1,800.00 of input VAT. Duplicate posting most often enters through both an invoice scan and a payment-request workflow.

The series "INV-" runs from 1 to 28 but 2 number(s) are absent. Missing numbers in a sequential series are the single strongest indicator of suppressed or unreported sales. Cancelled invoices are a legitimate explanation — but each cancellation must be evidenced.

1 line(s) on GL "Entertainment expenses" match the "Entertainment, sporting or cultural services" blocked category with total input VAT of SAR 2,250.00. Art. 50 disallows this deduction even where a genuine business purpose exists, unless goods/services are acquired for direct onward taxable supply. If you hold Art. 50 documentation justifying this deduction, mark this finding as "Justified" in the Blocked VAT Review panel to exclude it from future reviews and update the simulated return.

1 line(s) on GL "Entertainment expenses" match the "Catering in hotels, restaurants and similar venues" blocked category with total input VAT of SAR 2,250.00. Art. 50 disallows this deduction even where a genuine business purpose exists, unless goods/services are acquired for direct onward taxable supply. If you hold Art. 50 documentation justifying this deduction, mark this finding as "Justified" in the Blocked VAT Review panel to exclude it from future reviews and update the simulated return.

The exposures identified across the review total SAR 12,300.00 of VAT at risk. Applying ZATCA's penalty framework indicatively: the low end represents one month's late-payment fine (Art. 43 — 5% of unpaid VAT); the high end represents the evasion band (a penalty up to the value of the unpaid VAT itself). This gives a potential penalty range of SAR 615.00 to SAR 12,300.00, on top of the VAT principal. Actual penalties depend on ZATCA's assessment, the specific provisions engaged, and any prevailing amnesty; a voluntary disclosure before examination materially reduces this.