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We don't require it directly on the company. Unfortunately, ERPNext tries to add the company default account to the mode of payment and save it. When saving the mode of payment, it finds that the ZATCA payment means code is required (to be able to generate XML for invoices using that mode of payment), and fails.
Please update the modes of payment with the corresponding codes. See this issue for reference.
When I try to create a new company then its getting issue with zatca its no need to be required for when creating any company
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