Original reference in case of reversing a debit/credit note

General
1

Hi,

Could you please advise on the scenario in case of reversing a debit/credit note.

Example: original invoice SAR 100, a credit note was issued to fully or partially reverse the original invoice. Later, from business logic due to certain reason, the credit note needs to be cancelled, so the intended amount due from the customer should be SAR 100. A debit note is expected to be generated to cancel the previously credit note issued .

  1. Is it a valid and an acceptable scenario from ZATCA end?
  2. What is the regulatory requirement for reversing credit/debit note(s)?
  3. What is the expected treatment in Billing Reference ID in the XML?
  4. Can the debit note refer to both the credit note and the original invoice in the example above?

Best Regards,