Do we need to send to ZATCA the Invoices where all sold items and services are “Services outside scope of tax / Not subject to VAT”?
The Tax Category Code O is for those transactions where invoice may contain a line item with Standard Rate supply and other with “Not Subject to VAT”. There is no need to issue a Tax Invoice (or E Invoice) where the transaction solely covers supplies which are “Not Subject to VAT”. Note: If the “Not Subject to VAT” Supply Invoices are generated using same Billing Solution that generates invoices for Standard Rate, it would be worth noting that there should not be gaps in Counter Value and the sequence of Previous Invoice Hash.