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?

2

@sameer

  1. yes it is a valid option to repeat the tag for Billing Reference ID multiple times.
  2. Credit Notes and Debit Notes should always refer to Original Tax Invoice. This is mandatory as per Article 54 of KSA VAT Regulations.
3

Hi @Ankit.K.Tiwari ,

can you please check and let us know.
we are waiting for this to processed further for raising the single Credit note by refereeing the multiple Tax invoices.