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

[deepeshgarg007]

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 #28605 (af6fc29) into develop (38dfb60) will decrease coverage by 0.06%.
The diff coverage is 7.50%.

@@             Coverage Diff             @@
##           develop   #28605      +/-   ##
===========================================
- Coverage    55.28%   55.21%   -0.07%     
===========================================
  Files         1120     1120              
  Lines        66664    66709      +45     
===========================================
- Hits         36856    36835      -21     
- Misses       29808    29874      +66     

Impacted Files	Coverage Δ
erpnext/regional/saudi_arabia/utils.py	24.05% <7.50%> (-11.51%)	⬇️
...tch_item_expiry_status/batch_item_expiry_status.py	69.23% <0.00%> (-25.00%)	⬇️
...wise_balance_history/batch_wise_balance_history.py	68.96% <0.00%> (-24.14%)	⬇️
erpnext/stock/report/stock_ageing/stock_ageing.py	87.59% <0.00%> (-3.65%)	⬇️
...eport/item_variant_details/item_variant_details.py	84.33% <0.00%> (-3.62%)	⬇️
...xt/stock/report/stock_analytics/stock_analytics.py	91.08% <0.00%> (-2.98%)	⬇️
...ctype/accounting_dimension/accounting_dimension.py	64.06% <0.00%> (-1.57%)	⬇️
...e/period_closing_voucher/period_closing_voucher.py	88.23% <0.00%> (-1.48%)	⬇️
erpnext/support/doctype/issue/issue.py	63.41% <0.00%> (-0.98%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	77.23% <0.00%> (-0.82%)	⬇️
... and 14 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[deepeshgarg007]

@Mergifyio backport version-13-pre-release

[mergify]

backport version-13-hotfix

🟠 Waiting for conditions to match

• merged [:pushpin: backport requirement]

[mergify]

backport version-13-pre-release

🟠 Waiting for conditions to match

• merged [:pushpin: backport requirement]

[mergify]

backport version-13-pre-release

✅ Backports have been created

• #28612 refactor(KSA VAT): QR Code as per ZATKA specification (backport #28605) has been created for branch version-13-pre-release

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #28614 refactor(KSA VAT): QR Code as per ZATKA specification (backport #28605) has been created for branch version-13-hotfix

[dawoodjee]

@deepeshgarg007 please note that there's a typo in seller's name

it says "saller's name"