What conditions apply on a Sale Invoice where Company and Customer are same. (Commercial Invoice)

How to generate an invoice where Company and Customer are same?

Lets say, there are 3 branches. branch 1, branch 2 and branch 3. Now the company is selling products from branch 1 to Branch 2 and 3 with 1-2% profit margin and VAT is exempted.

According to ZATCA rules, Company and Customer can not be same. So how shall we handle this scenario?

We were suggested to make a ‘Commercial Invoice’ in such case. Also provide details about the Commercial invoice.