What will be the solution if icv duplicated for some invoices at the initial time and identified later?
The Invoice Counter Value (ICV) is linked to the CSID, with each CSID having a unique sequence of ICVs regardless of document type. Invoices can be submitted in any order, but once an ICV is used, it cannot be reused. Also rejected invoices should be resubmitted with a new hash, UUID, ICV, and timestamp. The validation of the sequence compliance will be held at backend as it’s not an upfront validation.
If non compliance found, taxpayers should investigate the root case of such an issue and fix it to prevent a similar scenario in the future, non-compliant taxpayers may be subjected to penalties determined by ZATCA.