One of our line items (Invoice Line), is having 3 tax breakdowns. Two of them is “S” VAT category and one of them is “E” exempted. Refer Image1. We would like to show these breakdowns in a single line. Our current tax invoice is in this format only and it is accepted by ZATCA during their audit.
Whether ZATCA XML standard supports this?
Or,
Do we need to go with separate line items for the tax breakdowns as shown in Image2?
Please advise.
Response: No, invoice lines with different VAT Category Codes cannot be combined into a single line.
There should be clear description of goods and services for each supply. If there are 3 items supplied then all 3 should be provided in separate lines. Grouping can be done only if items are same or substantially similar to each other with common attributes like description, unit price, discount rate, VAT rate. Items cannot be grouped if any of the attributes differ.
