This Decision by the Zakat, Tax and Customs Authority (ZATCA) Board of Directors introduces key amendments to Article 54 of the VAT Implementing Regulations. It refines the rules for issuing credit and debit notes following a change in the value of a supply, as outlined in Article 40. The Decision adds a new provision allowing taxable persons to issue credit or debit notes to correct non-financial errors on a tax invoice, such as incorrect supplier or customer information. It also updates the informational requirements for such notes, ensuring they clearly reference the original tax invoice.