What invoice lines should be included in a Credit Note for full cancellation vs partial adjustment?

Clearance and Reporting
1

Hello ZATCA Team,

I am generating e-invoices in XML (UBL 2.1) format and need clarification on how to correctly structure invoice lines in a Credit Note (InvoiceTypeCode 381) for two different scenarios.

Scenario 1 – Full order cancellation:
An entire order was cancelled after the original invoice was issued. I need to issue a Credit Note to fully reverse it.

Scenario 2 – Partial adjustment:
The original invoice had multiple line items. One item was removed, so I need to issue a Credit Note only for that item.

My questions:

  1. For a full cancellation, should the Credit Note include all original invoice lines with the same quantities and amounts as the original? Or just a single line representing the total credited amount?

  2. For a partial adjustment (one item removed), should the Credit Note include only the removed item’s line, or all lines from the original invoice?

  3. Is there any official distinction in the XML structure or any field/flag that differentiates a full cancellation from a partial adjustment? Or is this distinction only communicated through the InstructionNote field and the amounts?

A concrete XML example for each scenario would be greatly appreciated.

Thank you.