Is human readable format mandatory if we are sharing the xml with teh client

XML and business rules
1

Dear team,

We have an agreement with the client to share the XML version after clearance, and internally, there is no requirement for the PDF/A-3 or human-readable format. Could you please confirm whether generating the human-readable format is mandatory? In the event of an audit by ZATCA, would the XML alone be sufficient for verification, or would they also request the human-readable format?

Thanks,
Roshna