Clarification on Credit Notes Referencing Multiple Tax Invoices

General
1

We seek clarification regarding the issuance of Credit Notes (CN) against multiple Tax Invoices:

We are considering the following structure, where a single Credit Note references multiple original invoices:

<cac:BillingReference>
    <cac:InvoiceDocumentReference>
        <cbc:ID>INV-2025-1001</cbc:ID>
        <cbc:DocumentTypeCode>388</cbc:DocumentTypeCode>
        <cbc:UUID>3f9f3c2d-8f1a-4b9b-9b2d-a1b2c3d4e5f6</cbc:UUID>
        <cbc:IssueDate>2025-08-10</cbc:IssueDate>
    </cac:InvoiceDocumentReference>
</cac:BillingReference>

<cac:BillingReference>
    <cac:InvoiceDocumentReference>
        <cbc:ID>INV-2025-1014</cbc:ID>
        <cbc:DocumentTypeCode>388</cbc:DocumentTypeCode>
        <cbc:UUID>8a7d0f2b-4de0-4b7f-9a13-2c2a0ad9be00</cbc:UUID>
        <cbc:IssueDate>2025-08-17</cbc:IssueDate>
    </cac:InvoiceDocumentReference>
</cac:BillingReference>

  1. Is it fully compliant to include multiple <cac:BillingReference> elements in a single Credit Note?

  2. We also observed that even when the <cac:BillingReference> section is omitted, ZATCA still clears the Credit Note. Is this behavior intended and compliant, or should a Credit Note always reference at least one original invoice?