We can have a scenario where 3 documents were generated in 1st month (Eg. Doc. 98, 99 & 100). Out of these three, Doc. 100 is approved in 1st month. Doc. 98 & 99 are not approved due to some errors while ZATCA validation. We then try to fix the issue and try to reprocess Doc. 98 & 99 in 2nd month and this time, Doc. 99 is processed successfully but it is reported in 2nd month only. Doc. 98 could not be fixed at all from our end. So given this case, can you please clarify the following:
- Is it compliant to report Doc. 100 in 1st month and the previous document in the 2nd month ?
- If the previous document is not reported at all due to technical issue, what should we do to this document ?
- Since the numbers are jumping between periods & numbers could even miss out, will it be accepted by ZATCA?
1-Even in case some invoice are rejected, subsequent documents can include the rejected document’s hash as PIH. There is no impact of ZATCA’s rejection on generation of subsequent invoices. In your example Invoice #4 can include PIH as hash of Invoice#3. Invoice# 5 can include PIH as hash of invoice#4 although both 3 and 4 are rejected during clearance or reporting.
Example: Suppose that the in the invoice chain: invoice # 1 was successfully reported, Invoice # 2 was rejected. Shall invoice #3 reported BEFORE correction of invoice #2 have the PIH of invoice #2 or invoice #1? Later when invoice #2 was corrected - let’s call it invoice #2.1. - as we understood from previous meeting it shall have PIH of broken invoice #2. Then what shall be PIH on invoice #4? Invoice #2.1. or invoice #3?"
Answer: Invoice #3 should be reported irrespective of correction of invoice #2 have the PIH of invoice #2. Later when invoice #2 was corrected - let’s call it invoice #7 it shall have PIH of immediately preceding document Invoice #6 in this example. Underlying principle is that generation of invoices should not be effected due to errors. sequence will continue irrespective of rejection by taking PIH of immediately preceding document.
2- Taxpayers should take steps to ensure their E-Invoicing solutions are properly functioning at all time (e.g. battery back-up).
However, if despite taking necessary steps the taxpayer faces incidents, technical errors or emergency matters which hinder the generation of electronic invoices or electronic notes, the taxpayer must:
- Communicate immediately with their solution provider and technical teams to resolve the issue, and keep evidence of their communication (e.g. e-mail)
Notify ZATCA immediately of the failure
Upon resolution of the issue, taxpayer shall notify ZATCA (E-Invoicing Failure Notifications) and resume the generation of e-invoices for all transactions conducted during the interruption period.
Please check (10. Failure Scenarios): https://zatca.gov.sa/en/E-Invoicing/Introduction/Guidelines/Documents/E-Invoicing_Detailed__Guideline.pdf
3-Please elaborate more in this enquiries.