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.

1 line(s) matching "Entertainment, sporting or cultural services" carry recovered input VAT of SAR 2,250.00. Art. 50 deems this expenditure incurred outside the economic activity — the deduction is blocked even where a genuine business purpose exists, unless the goods or services are acquired for direct onward taxable supply. Blocked-VAT recovery is among the first items ZATCA examiners test because it is mechanical to assess.

1 line(s) matching "Catering in hotels, restaurants and similar venues" carry recovered input VAT of SAR 2,250.00. Art. 50 deems this expenditure incurred outside the economic activity — the deduction is blocked even where a genuine business purpose exists, unless the goods or services are acquired for direct onward taxable supply. Blocked-VAT recovery is among the first items ZATCA examiners test because it is mechanical to assess.

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: 5, 6. 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.

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.