rulepassHow to correct an e-invoice: credit notes in Peppol, XRechnung and Factur-X
Updated 2026-11-12
Once an invoice has been issued, you should not change it or delete it. To correct a mistake (a wrong amount, a cancelled order, a returned item), you issue a credit note: a separate document that refers to the original invoice and reverses all or part of it.
Rules on corrections differ by country, so check with your accountant how your country expects corrections to be documented.
What a credit note contains
| Element | Notes |
|---|---|
| Its own number | Credit notes need a unique number, usually from their own sequence (for example CN-2026-001). |
| Document type | In e-invoices the type code is 381 (credit note), instead of 380 (invoice). |
| Reference to the original invoice | The number (and ideally the date) of the invoice being corrected. |
| The lines and amounts being credited | Shown as positive amounts: the document type already says it is a credit. |
| VAT | The same VAT treatment as the original lines, so the VAT is reversed correctly. |
In Peppol and XRechnung (UBL), a credit note is a separate document type, CreditNote, with credit note lines. It has no due date of its own; payment terms describe how the refund is handled.
Full or partial credit
- Full credit: credit every line of the original invoice, for example when an order was cancelled. You can then issue a new, correct invoice if needed.
- Partial credit: credit only what was wrong, for example two hours charged by mistake or a returned item.
Creating a credit note with our tool
- Open the invoice in My invoices and click Credit note. The original number and date are filled in for you, with all lines copied.
- Remove or adjust lines so the credit note covers only what you are correcting.
- Add payment terms such as "Refund within 14 days", then download the credit note in the same format as the invoice (Peppol, XRechnung or Factur-X).
Received a credit note? You can check it like any invoice in Check an invoice.