refactor(KSA VAT): QR Code as per ZATKA specification

[ahmadpak]

Verified using the following app:
Play store
https://play.google.com/store/apps/details?id=com.posbankbh.einvoiceqrreader

App store
https://apps.apple.com/sa/app/e-invoice-qr-reader-ksa/id1580793042

[codecov]

Codecov Report

Merging #28534 (2bb2c69) into develop (ab2c1f6) will decrease coverage by 0.00%.
The diff coverage is 7.50%.

@@             Coverage Diff             @@
##           develop   #28534      +/-   ##
===========================================
- Coverage    55.29%   55.28%   -0.01%     
===========================================
  Files         1119     1120       +1     
  Lines        66636    66698      +62     
===========================================
+ Hits         36848    36877      +29     
- Misses       29788    29821      +33     

Impacted Files	Coverage Δ
erpnext/regional/saudi_arabia/utils.py	24.05% <7.50%> (-11.51%)	⬇️
...work_order_stock_report/work_order_stock_report.py	94.11% <0.00%> (-5.89%)	⬇️
...eport/item_variant_details/item_variant_details.py	84.33% <0.00%> (-3.62%)	⬇️
...xt/buying/doctype/purchase_order/purchase_order.py	78.30% <0.00%> (-3.39%)	⬇️
.../report/total_stock_summary/total_stock_summary.py	77.27% <0.00%> (-2.73%)	⬇️
erpnext/accounts/general_ledger.py	93.98% <0.00%> (-1.92%)	⬇️
...wise_balance_history/batch_wise_balance_history.py	91.37% <0.00%> (-1.73%)	⬇️
erpnext/stock/stock_ledger.py	84.93% <0.00%> (-1.64%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	75.60% <0.00%> (-1.63%)	⬇️
.../hr/doctype/upload_attendance/upload_attendance.py	44.69% <0.00%> (-1.52%)	⬇️
... and 26 more

[deepeshgarg007]

Merged via #28605. Closing this PR

[shiraski]

ho w to update this qr code my existing system