In case a Standard Tax Invoices (B2B) is submitted and not cleared / rejected from ZATCA, should the invoice be resubmitted with different invoice counter value?

Clearance and Reporting
1

In case a Standard Tax Invoices (B2B) is submitted and not cleared / rejected from ZATCA, should the invoice be resubmitted with different invoice counter value?

2

Invoice counter value should not be re-used. Once a document is generated with an Invoice Counter Value (ICV), then that ICV cannot be mentioned on another document. A new document should have its own ICV.