Can One Advance Invoice (Type 386) Be Adjusted Across Multiple Invoices (Type 388)?

XML and business rules
1

Dear ZATCA Team,

I need clarification on the following scenario:

  • Customer: ABC TRD LTD
  • Advance Invoice: ADV-2025001
    • Type: 386
    • Amount: SAR 2,000 (incl. VAT)
    • Reported to ZATCA

We want to adjust this advance across two invoices:

  1. INV-2025008 (Type 388) – Adjust SAR 1,000
  2. INV-2025010 (Type 388) – Adjust SAR 1,000

Each invoice will:

  • Reference ADV-2025001 with IRN, UUID, date & time
  • Use cbc:PrepaidAmount = 1000
  • Include required KSA tags (KSA-31 to KSA-34)

:small_blue_diamond: Question: Is it allowed to split one advance payment (Type 386) across multiple invoices (Type 388) like this?

Thanks in advance!

2

@arjun_tech24 yes it is allowed to refer one original advance payment invoice (386) in multiple subsequent invoices (388). You need to make sure total amount adjusted towards advances from subsequent invoices (388) does not exceed the value of original advance invoice (386).

similar scenarios are covered in para 9.5 of XML Implementation standard.