Credit Notes

Credit notes and corrected invoices are reversed invoices with a different document type code. Otherwise, there is nothing special about them.

Sometimes invoices have to be corrected or invalidated altogether. The documents that have to be issued for that purpose are called credit notes, invoice corrections or corrected invoices.

Document Type Code

As far as E-Invoice-EU is concerned, there is nothing special about such invoices. They simply have a different invoice type code:

  • 381 for credit notes
  • 384 for corrected invoices

For practical purposes, these two are synonyms (although accountants will maybe disagree on that). The UBL standard prefers 381, for CII the preferred code is 384.

Reverse Quantities, Discount/Charge Rates, and Amounts of Money

If you use a negative quantity for the line items, all amounts of money that are calculated from that will become negative. For allowances and charges, you have to either use a negative percentage (for example "-3 %" instead of "3 %") or if you have specified them as an absolute value, you have to negate that value.

The resulting invoice should look like the original invoice with all quantities and amounts of money multiplied by -1.

UBL CreditNote

The standard CII only supports invoices.

Unlike CII, UBL supports two distinct document types ubl:Invoice and ubl:CreditNote. The schema for the latter is alomost identical to Invoice with these exceptions:

  • The root element is ubl:CreditNote, not ubl:Invoice.
  • The code lists for the document type code differ.
  • Most element name that begin with cac:Invoice or cbc:Invoice begin with cac:CreditNote resp. cbc:CreditNote instead.

As a user of E-Invoice-EU, you do not have to care about that. The software translates the element names automatically depending on the document type.

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