[{"data":1,"prerenderedAt":149},["ShallowReactive",2],{"glossary-credit-note":3},{"id":4,"title":5,"body":6,"description":138,"extension":139,"lastUpdatedAt":140,"letter":141,"meta":142,"navigation":143,"path":144,"seo":145,"stem":146,"summary":147,"term":5,"__hash__":148},"glossary\u002Fglossary\u002Fcredit-note.md","Credit Note",{"type":7,"value":8,"toc":132},"minimark",[9,26,29,97,108,113],[10,11,12,13,16,17,21,22,25],"p",{},"A ",[14,15,5],"strong",{}," (German: ",[18,19,20],"em",{},"Gutschrift",", French: ",[18,23,24],{},"Note de crédit",") is a commercial document issued by a seller to partially or fully reverse a prior invoice. It reduces the buyer's outstanding liability and is used for returns, pricing corrections, or cancellations.",[10,27,28],{},"In structured e-invoicing, credit notes are distinct document types with their own XML elements:",[30,31,32,45],"table",{},[33,34,35],"thead",{},[36,37,38,42],"tr",{},[39,40,41],"th",{},"Format",[39,43,44],{},"Credit Note element",[46,47,48,67,87],"tbody",{},[36,49,50,56],{},[51,52,53],"td",{},[14,54,55],{},"UBL 2.1",[51,57,58,62,63,66],{},[59,60,61],"code",{},"\u003CCreditNote>"," (separate document type from ",[59,64,65],{},"\u003CInvoice>",")",[36,68,69,74],{},[51,70,71],{},[14,72,73],{},"UN\u002FCEFACT CII",[51,75,76,79,80,83,84],{},[59,77,78],{},"\u003Crsm:CrossIndustryInvoice>"," with ",[59,81,82],{},"TypeCode"," ",[14,85,86],{},"381",[36,88,89,94],{},[51,90,91],{},[14,92,93],{},"eBill",[51,95,96],{},"Supported as a negative-amount corrective invoice",[10,98,99,100,103,104,107],{},"A credit note must reference the original invoice number in the ",[59,101,102],{},"BillingReference"," (UBL) or ",[59,105,106],{},"InvoiceReferencedDocument"," (CII) element to be properly matched in the buyer's ERP.",[109,110,112],"h3",{"id":111},"key-facts","Key facts",[114,115,116,123,126,129],"ul",{},[117,118,119,120,122],"li",{},"Document type code: ",[14,121,86],{}," (UN\u002FCEFACT UNCL 1001)",[117,124,125],{},"Must reference: the original invoice (number + date)",[117,127,128],{},"Reduces: the buyer's accounts payable and the seller's accounts receivable",[117,130,131],{},"VAT: must mirror the tax treatment of the original invoice",{"title":133,"searchDepth":134,"depth":134,"links":135},"",2,[136],{"id":111,"depth":137,"text":112},3,"A Credit Note (German: Gutschrift, French: Note de crédit) is a commercial document issued by a seller to partially or fully reverse a prior invoice. It reduces the buyer's outstanding liability and is used for returns, pricing corrections, or cancellations.","md","2026-04-21","C",{},true,"\u002Fglossary\u002Fcredit-note",{"description":138},"glossary\u002Fcredit-note","A document issued by a seller to correct or reverse a previously issued invoice, reducing the amount owed by the buyer.","qRdxbJ8EnFhHSMa_NP_xGVsojyP16OaPUXmplASSXYQ",1776765748937]