What is the sequence of sharing invoices with ZATCA and invoice counter?
There are no limitations on the sequence of uploading or submitting invoices to ZATCA, it can be uploaded in any order so long as they are generated in a sequence.
Sequence will be validated only in backend (and not real-time validation at the time of receiving invoices). For example, if invoices 1, 2 and 3 were generated in sequence they can be submitted as 3, 1 and 2, while keeping in mind Clearance requirements for standard invoices. Any gaps identified in the sequence during backend validation will be subject to further investigation by ZATCA and may result in penalties if found to be non-compliant.
consider a scenario,
Invoice1 generated for B2B sale @10 AM. Final approval was obtained @2 PM. EInvoice was generated at 2PM .
Invoice2 issued for B2C sale @11 AM. EInvoice was generated @11 AM.
Should Invoice Issue time be 10 AM or 2 Pm for Invoice1?
Should the Invoice Counter Value be 1 for Invoice1 and 2 for Invoice2?
or the Invoice Counter Value be 1 for Invoice2 and 2 for Invoice1?
Should delays in EInvoice issue time for Standard tax invoices affect the ICV sequence?