Can I submit the same invoice twice?
No, ZATCA does not allow the same document to be submitted twice. However, this will not be rejected at the time of submission
If a voucher No1 was rejected by ZATCA due to errors, can we correct the same voucher No1 and send it corrected to ZATCA as voucher No1? or ZATCA expects me to issue a credit note against No 1 and issue the corrected Voucher No 2?
In case of rejection of Simplified Invoice, as the transaction is completed before invoice is reported to ZATCA, the taxpayer must fix the technical errors and generate a new XML while keeping all the data same as per the invoice that was issued to B2C customer. Only technical identifiers (such as Invoice Counter Value, hash, UUID, PIH) will change. All other data should remain same including IRN.
In case of Standard Invoice, from ZATCA’s perspective, XML is not a valid Tax Invoice unless it is Cleared by ZATCA. If the XML is rejected, it is not a valid Tax Invoice and therefore a Credit Note should not be generated against rejected invoice. Generating Credit Note for a rejected Standard Invoice will result in underpayment of VAT.