XV-SA-16
The certificate signature in the QR code (tag 9) is not that of the certificate in the signature.
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
/*/cac:AdditionalDocumentReference[cbc:ID = 'QR']
not($readable and $certificate) or $fields[10] = '' or $fields[10] = js:xvCertificatePart($certificate, 'signature')
Checked with Saudi Arabia ZATCA Tax Invoice (UBL), Saudi Arabia ZATCA Simplified Tax Invoice (UBL)