the regulations mention that the simplified invoices should be sent to zatca as a bulk of all the simplified invoices that were submitted in the last 24 hours.
in this case when shall we assign an ICV to each simplified invoice (upon creating the document in our system or upon sending it to zatca for reporting)?
since we need to sign the simplified invoice to get the correct QR for the printable invoice then im guessing that it should be upon creating the invoice to get the correct QR and give it to the customer.
Kindly note that the sequence should follow the generation order not the submission order. Moreover, there are no limitations on uploading/sending simplified invoices to ZATCA, it can be uploaded to any order as long as they are generated on a sequence, and the sequence will be validated on the backend, so it’s not a (real-time validation).
Ex: if invoice 1, 2, 3 were generated in a sequence, it can be submitted as invoice 2,1,3.
So there is no need to do an extra step to modify your PIH if your EGS generating your invoices in a sequence, however, any identified gaps on the sequence compliance during backend validation, will be submitted to further investigation by ZATCA and may result in penalties if found to be non-compliant.