Clearing Credit notes in Phase 2 for uncleared sell invoice

[Rewaa]

To comply with ZATCA Phase 2, we have started reporting all of our invoices and credit notes to ZATCA for clearance. However, we issued some invoices before enabling ZATCA V2 integration. What is the process for reporting credit notes issued against these uncleared invoices?

Example:

Let’s say your business falls under Wave 13 of ZATCA Phase 2 implementation, which requires you to start reporting invoices and credit notes from January 1, 2025. However, you issued an invoice on December 15, 2024, before your ZATCA V2 integration was enabled. If you need to issue a credit note for this invoice on January 15, 2025, how would you report it to ZATCA?

[Ather]

Is it possible to send a credit note or debit note with a reference to an invoice that is not sent to zatca or not approved by zatca before?

Response: Yes. This will be a common scenario for all Debit Notes or Credit Notes during the transition period as DN / CN would relate to Tax Invoices issued before integration date. System will accept such DN / CN without any warnings / errors.