Reporting Credit Notes for Uncleared Invoices Under ZATCA Phase 2 Compliance

[Mudassir]

To comply with ZATCA Phase 2 requirements, we have started clearing all invoices and credit notes through ZATCA. However, some invoices were issued before our ZATCA V2 integration went live. What is the procedure for reporting credit notes issued against these uncleared invoices?

Example:
Suppose the business is part of Wave 13 of the ZATCA Phase 2 rollout, requiring them to report invoices and credit notes starting January 1, 2025. If an invoice was issued on December 15, 2024, prior to activating ZATCA V2 integration, and you need to issue a credit note for this invoice on January 15, 2025, how should it be reported to ZATCA?

as we dont have the original reference number, how can we clear the new submitted invoice. without the reference billing number for this newly created credit invoice

[Ather]

check this

Is it possible to send a credit note or debit note with a reference to an invoice that is not sent to zatca or not approved by zatca before?

Response: Yes. This will be a common scenario for all Debit Notes or Credit Notes during the transition period as DN / CN would relate to Tax Invoices issued before integration date. System will accept such DN / CN without any warnings / errors.