ZATCA 388 Invoice with Advance Adjustment – Which PDF Layout is Correct?

XML and business rules
1

advanceAmtAdjustment
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I have an invoice scenario where:

  • Invoice Type Code: 388 (Standard Invoice with advance adjustment)

  • Linked advance payment invoice Type Code: 386 (Prepayment)

  • XML is the same for both PDF layouts and follows ZATCA rules:

    • <cbc:PrepaidAmount> is 5750.00 (SAR)

    • <cbc:DocumentReference> links to the advance invoice (Type Code 386)

    • VAT amounts are correct in XML

Layout 1 (Client’s previous format – understandable):

  • Shows Line Total excl. VAT: 25,000.00 SAR

  • VAT @ 15%: 3,750.00 SAR

  • Total incl. VAT: 28,750.00 SAR

  • Advance Amount: 5,750.00 SAR

  • Balance Payable: 23,000.00 SAR

  • This clearly shows calculation: (Total incl. VAT – Advance) = Balance.

Layout 2 (Client suggests – less clear):

  • Line shows VAT 3,750.00 SAR but in totals VAT is 3,000.00 SAR (due to advance adjustment).

  • Advance amount is not shown as a separate row — the VAT difference is embedded in the totals, making it less understandable to an end user.

My Question:
Both layouts are generated from the same ZATCA-compliant XML.
Does ZATCA require a specific PDF layout for advance adjustment, or is Layout 1 (clearer with amounts) also acceptable as long as the XML is correct?

XML snippet for reference:


    <cbc:ID>INV0001</cbc:ID>
    <cbc:UUID>11f1111a-a6e1-431c-a9a6-19vvvf85bg2c</cbc:UUID>
    <cbc:IssueDate>2025-08-14</cbc:IssueDate>
    <cbc:IssueTime>07:42:48</cbc:IssueTime>
    <cbc:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode>
    <cbc:Note languageID="ar">ABC</cbc:Note>
    <cbc:DocumentCurrencyCode>SAR</cbc:DocumentCurrencyCode>
    <cbc:TaxCurrencyCode>SAR</cbc:TaxCurrencyCode>
    <cac:AdditionalDocumentReference>
        <cbc:ID>ICV</cbc:ID>
        <cbc:UUID>154</cbc:UUID>
    </cac:AdditionalDocumentReference>
    <cac:AdditionalDocumentReference>
        <cbc:ID>PIH</cbc:ID>
        <cac:Attachment>
            <cbc:EmbeddedDocumentBinaryObject mimeCode="text/plain"></cbc:EmbeddedDocumentBinaryObject>
        </cac:Attachment>
    </cac:AdditionalDocumentReference>
    <cac:AdditionalDocumentReference>
        <cbc:ID>QR</cbc:ID>
        <cac:Attachment>
            <cbc:EmbeddedDocumentBinaryObject mimeCode="text/plain"></cbc:EmbeddedDocumentBinaryObject>
        </cac:Attachment>
    </cac:AdditionalDocumentReference>
    <cac:Signature>
      <cbc:ID>urn:oasis:names:specification:ubl:signature:Invoice</cbc:ID>
      <cbc:SignatureMethod>urn:oasis:names:specification:ubl:dsig:enveloped:xades</cbc:SignatureMethod>
    </cac:Signature>
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cac:PartyIdentification>
                <cbc:ID schemeID="CRN">1111111111</cbc:ID>
            </cac:PartyIdentification>
            <cac:PostalAddress>
                <cbc:StreetName>test street</cbc:StreetName>
                <cbc:BuildingNumber>1111</cbc:BuildingNumber>
                <cbc:PlotIdentification>2222</cbc:PlotIdentification>
                <cbc:CitySubdivisionName>test Dist.</cbc:CitySubdivisionName>
                <cbc:CityName>test city</cbc:CityName>
                <cbc:PostalZone>11111</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>SA</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>300111111111113</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>TEST NAME</cbc:RegistrationName>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
<cac:AccountingCustomerParty>

  <cac:Party>

   <cac:PostalAddress>

    <cbc:StreetName>test street</cbc:StreetName>

    <cbc:BuildingNumber>3333</cbc:BuildingNumber>

    <cbc:PlotIdentification>1111</cbc:PlotIdentification>

    <cbc:CitySubdivisionName>test district</cbc:CitySubdivisionName>

    <cbc:CityName>test city</cbc:CityName>

    <cbc:PostalZone>22222</cbc:PostalZone>

    <cac:Country>

     <cbc:IdentificationCode>SA</cbc:IdentificationCode>

    </cac:Country>

   </cac:PostalAddress>

   <cac:PartyTaxScheme>

    <cbc:CompanyID>311111111110003</cbc:CompanyID>

    <cac:TaxScheme>

    

     <cbc:ID>VAT</cbc:ID>

    </cac:TaxScheme>

   </cac:PartyTaxScheme>

    <cac:PartyLegalEntity>

                <cbc:RegistrationName>STANDARD CUSTOMER SA</cbc:RegistrationName>

            </cac:PartyLegalEntity>

  </cac:Party>

 </cac:AccountingCustomerParty>

 <cac:Delivery>

        <cbc:ActualDeliveryDate>2025-08-14</cbc:ActualDeliveryDate>

    </cac:Delivery>

    <cac:PaymentMeans>
        <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    </cac:PaymentMeans>
        <cac:TaxTotal>
        <cbc:TaxAmount currencyID="SAR">3750.00</cbc:TaxAmount>
    </cac:TaxTotal>
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="SAR">3750.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="SAR">25000.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="SAR">3750.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID schemeAgencyID="6" schemeID="UN/ECE 5305">S</cbc:ID>
                <cbc:Percent>15.00</cbc:Percent>
                								
                <cac:TaxScheme>
                    <cbc:ID schemeAgencyID="6" schemeID="UN/ECE 5153">VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory> 
        </cac:TaxSubtotal> 
    </cac:TaxTotal>
    <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="SAR">25000.00</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="SAR">25000.00</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="SAR">28750.00</cbc:TaxInclusiveAmount>
       
         <cbc:PrepaidAmount currencyID="SAR">5750.00</cbc:PrepaidAmount>
        <cbc:PayableAmount currencyID="SAR">23000.00</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    <cac:InvoiceLine> 
        <cbc:ID>1</cbc:ID>
        <cbc:InvoicedQuantity unitCode="Toner">1.000000</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="SAR">25000.00</cbc:LineExtensionAmount>
		<cac:AllowanceCharge>            
            <cbc:ChargeIndicator>false</cbc:ChargeIndicator>            
            <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode>            
            <cbc:AllowanceChargeReason>discount</cbc:AllowanceChargeReason>            
            <cbc:Amount currencyID="SAR">0.00</cbc:Amount>        
        </cac:AllowanceCharge>
        <cac:TaxTotal>
            <cbc:TaxAmount currencyID="SAR">3750.00</cbc:TaxAmount>
            <cbc:RoundingAmount currencyID="SAR">28750.00</cbc:RoundingAmount>
        </cac:TaxTotal>
        <cac:Item> 
            <cbc:Name>LaserJet P2035 – CE505A-05A حبر اتش بى</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>15.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="SAR">25000.0000</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>    <cac:InvoiceLine>
        <cbc:ID>2</cbc:ID>
        <cbc:InvoicedQuantity unitCode="Toner">0.000000</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="SAR">0.00</cbc:LineExtensionAmount>
        <cac:DocumentReference>
            <cbc:ID>0225</cbc:ID>
            <cbc:UUID>earfr7d64-51f3-4b6b-a932-6d557e6gh61c</cbc:UUID>
            <cbc:IssueDate>2025-08-14</cbc:IssueDate>
            <cbc:IssueTime>07:40:46</cbc:IssueTime>
            <cbc:DocumentTypeCode>386</cbc:DocumentTypeCode>
        </cac:DocumentReference>
        <cac:TaxTotal>
            <cbc:TaxAmount currencyID="SAR">0</cbc:TaxAmount>
            <cbc:RoundingAmount currencyID="SAR">0</cbc:RoundingAmount>
            <cac:TaxSubtotal>
                <cbc:TaxableAmount currencyID="SAR">5000</cbc:TaxableAmount>
                <cbc:TaxAmount currencyID="SAR">750</cbc:TaxAmount>
                <cac:TaxCategory>
                    <cbc:ID>S</cbc:ID>
                    <cbc:Percent>15.00</cbc:Percent>
                    <cac:TaxScheme>
                        <cbc:ID>VAT</cbc:ID>
                    </cac:TaxScheme>
                </cac:TaxCategory>
            </cac:TaxSubtotal>
        </cac:TaxTotal>
        <cac:Item>
            <cbc:Name>LaserJet P2035 – CE505A-05A حبر اتش بى Prepayment</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>15.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="SAR">0.00</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>

</Invoice>
2

@arjun_tech24 layout 1 is preferred as it shows all the fields of XML on the human readable form. layout 2 is non compliant as it does not show all the fields of XML on human readable form.

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