Guides

Credit Notes

Credit notes are usually sent as notification of a refund.

Suggest Edits

You use the Invoice element to model credit notes.

You set the InvoiceTypeCode value to one that represents the credit note. Some countries like Malaysia require that you use specific values for this. See Malaysia: Invoice Type Code. For example:

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cbc:InvoiceTypeCode>VRBL:MY:02</cbc:InvoiceTypeCode>
    <!-- Code omitted for clarity -->
</ubl:Invoice>>

It can be important to reference a previous invoice. You use the AdditionalDocumentReference element to do so in most cases. Some countries have specific requirements for this. For an example, see Italy: Invoice Reference Number.

Example Credit Notes are provided with in each country's example. For example, see Germany: Example Documents.

Country Specific Configurations

Some countries require specific elements and values for credit note, such as:

Example

The following is an example credit note from the Netherlands:

 <?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID. In case of Netherlands always the sender's VAT ID -->
  						<vrbl:Sender>NL123456789B01</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Netherlands always a static value identifies the country (Netherlands) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_NL_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>INV54321</cbc:ID>
  	<cbc:IssueDate>2024-07-12</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2024-10-10</cbc:DueDate>
  	<cbc:InvoiceTypeCode>381</cbc:InvoiceTypeCode>
  	<cbc:Note>This is an invoice free-text</cbc:Note>
  	<cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  	<cbc:BuyerReference>buyer_ref_number234</cbc:BuyerReference>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2024-11-26</cbc:StartDate>
  		<cbc:EndDate>2024-11-30</cbc:EndDate>
  		<cbc:Description>Monthly</cbc:Description>
  	</cac:InvoicePeriod>
  	<cac:OrderReference>
  		<cbc:ID>PO987654</cbc:ID>
  		<cbc:SalesOrderID>SalesOrderID123456</cbc:SalesOrderID>
  	</cac:OrderReference>
  	<cac:BillingReference>
  		<cac:InvoiceDocumentReference >
  			<!-- Original invoice number -->
  			<cbc:ID>INV12345</cbc:ID>
  		</cac:InvoiceDocumentReference >
  	</cac:BillingReference>	
  	<cac:DespatchDocumentReference>
  		<cbc:ID>DespatchDocument123456</cbc:ID>
  	</cac:DespatchDocumentReference>
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="9944">NL123456789B01</cbc:EndpointID>
  			<!-- The GLN of the sender -->
  			<cac:PartyIdentification>
  				<cbc:ID>NL123456789B01</cbc:ID>
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>SenderCompanyName B.V.</cbc:Name>
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>Keizersgracht 322</cbc:StreetName>
  				<cbc:CityName>Amsterdam</cbc:CityName>
  				<cbc:PostalZone>1017 ET</cbc:PostalZone>
  				<cac:Country>
  					<cbc:IdentificationCode>NL</cbc:IdentificationCode>
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>NL123456789B01</cbc:CompanyID>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>SenderRegisteredName B.V.</cbc:RegistrationName>
  				<cbc:CompanyID schemeID="0106">NL123456789B01</cbc:CompanyID>
  			</cac:PartyLegalEntity>
  			<cac:Contact>
  				<cbc:Name>Customer service</cbc:Name>
  			</cac:Contact>
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="9944">NL987654321B01</cbc:EndpointID>
  			<cac:PartyName>
  				<cbc:Name>ReceiverCompanyName B.V.</cbc:Name>
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>Mevlanaplein 13</cbc:StreetName>
  				<cbc:CityName>Rotterdam</cbc:CityName>
  				<cbc:PostalZone>3022 EP</cbc:PostalZone>
  				<cac:Country>
  					<cbc:IdentificationCode>NL</cbc:IdentificationCode>
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>NL987654321B01</cbc:CompanyID>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>ReceiverRegisteredName B.V.</cbc:RegistrationName>
  				<cbc:CompanyID schemeID="0106">NL987654321B01</cbc:CompanyID>				
  			</cac:PartyLegalEntity>
  			<cac:Contact>
  				<cbc:Telephone>+ 31 99 000 99 0</cbc:Telephone>
  				<cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
  			</cac:Contact>
  		</cac:Party>
  	</cac:AccountingCustomerParty>
  	<cac:Delivery>
  		<cbc:ActualDeliveryDate>2024-07-12</cbc:ActualDeliveryDate>
  		<cac:DeliveryLocation>
  			<cac:Address>
  				<cbc:StreetName>Amsteldijk Noord 127</cbc:StreetName>
  				<cbc:CityName>Amstelveen</cbc:CityName>
  				<cbc:PostalZone>1183 TJ</cbc:PostalZone>
  				<cac:Country>
  					<cbc:IdentificationCode>NL</cbc:IdentificationCode>
  				</cac:Country>
  			</cac:Address>
  		</cac:DeliveryLocation>
  		<cac:DeliveryParty>
  			<cac:PartyName>
  				<cbc:Name>DeliveryPartyName</cbc:Name>
  			</cac:PartyName>
  		</cac:DeliveryParty>
  	</cac:Delivery>
  	<cac:PaymentMeans>
  		<cbc:PaymentMeansCode>31</cbc:PaymentMeansCode>
  		<cac:PayeeFinancialAccount>
  			<cbc:ID>NL91ABCA0000999900</cbc:ID>
  			<cbc:Name>BankAccountOwner</cbc:Name>
  			<cac:FinancialInstitutionBranch>
  				<cbc:ID>ABNCNL2ASBL</cbc:ID>
  			</cac:FinancialInstitutionBranch>
  		</cac:PayeeFinancialAccount>
  	</cac:PaymentMeans>
  	<cac:PaymentTerms>
  		<cbc:Note>Up to 10.10.2024 without deduction</cbc:Note>
  	</cac:PaymentTerms>
  	<cac:AllowanceCharge>
  		<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  		<cbc:AllowanceChargeReason>Sample Description</cbc:AllowanceChargeReason>
  		<cbc:Amount currencyID="EUR">100</cbc:Amount>
  		<cac:TaxCategory>
  		    <cbc:ID>S</cbc:ID>
  		    <cbc:Percent>9</cbc:Percent>
  			<cac:TaxScheme>
  				<cbc:ID>VAT</cbc:ID>
  			</cac:TaxScheme>
  		</cac:TaxCategory>
  	</cac:AllowanceCharge>
  	<cac:AllowanceCharge>
  		<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  		<cbc:AllowanceChargeReason>Service charge</cbc:AllowanceChargeReason>
  		<cbc:Amount currencyID="EUR">100</cbc:Amount>
  		<cac:TaxCategory>
  		    <cbc:ID>S</cbc:ID>
  		    <cbc:Percent>9</cbc:Percent>
  			<cac:TaxScheme>
  				<cbc:ID>VAT</cbc:ID>
  			</cac:TaxScheme>
  		</cac:TaxCategory>
  	</cac:AllowanceCharge>
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="EUR">36</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="EUR">400</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="EUR">36</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>9</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="EUR">400</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="EUR">400</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="EUR">436</cbc:TaxInclusiveAmount>
  		<cbc:AllowanceTotalAmount currencyID="EUR">100</cbc:AllowanceTotalAmount>
  		<cbc:ChargeTotalAmount currencyID="EUR">100</cbc:ChargeTotalAmount>		
  		<cbc:PayableAmount currencyID="EUR">436</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>000010</cbc:ID>
  		<cbc:Note>ItemDescription</cbc:Note>
  		<cbc:InvoicedQuantity unitCode="H87">3</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="EUR">300</cbc:LineExtensionAmount>
  		<cac:OrderLineReference>
  			<cbc:LineID>000001</cbc:LineID>
  		</cac:OrderLineReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:SellersItemIdentification>
  				<cbc:ID>730430</cbc:ID>
  			</cac:SellersItemIdentification>
  			<!-- GTIN13 of the item -->
  			<cac:StandardItemIdentification>
  				<cbc:ID schemeID="0088">1234567890123</cbc:ID>
  			</cac:StandardItemIdentification>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>9</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  			<cac:AdditionalItemProperty>
  				<cbc:Name>Purchase Order Number</cbc:Name>
  				<cbc:Value>PO987654</cbc:Value>
  			</cac:AdditionalItemProperty>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="EUR">100</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>000020</cbc:ID>
  		<cbc:Note>ItemDescription</cbc:Note>
  		<cbc:InvoicedQuantity unitCode="H87">2</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="EUR">100</cbc:LineExtensionAmount>
  		<cac:OrderLineReference>
  			<cbc:LineID>000002</cbc:LineID>
  		</cac:OrderLineReference>
  		<cac:AllowanceCharge>
  			<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  			<cbc:AllowanceChargeReason>Sample Description</cbc:AllowanceChargeReason>
  			<cbc:MultiplierFactorNumeric>10</cbc:MultiplierFactorNumeric>
  			<cbc:Amount currencyID="EUR">10</cbc:Amount>
  		</cac:AllowanceCharge>
  		<cac:AllowanceCharge>
  			<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  			<cbc:AllowanceChargeReason>Sample Description</cbc:AllowanceChargeReason>
  			<cbc:MultiplierFactorNumeric>10</cbc:MultiplierFactorNumeric>
  			<cbc:Amount currencyID="EUR">10</cbc:Amount>
  		</cac:AllowanceCharge>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:SellersItemIdentification>
  				<cbc:ID>730430</cbc:ID>
  			</cac:SellersItemIdentification>
  			<!-- GTIN13 of the item -->
  			<cac:StandardItemIdentification>
  				<cbc:ID schemeID="0088">3211234567890</cbc:ID>
  			</cac:StandardItemIdentification>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>9</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  			<cac:AdditionalItemProperty>
  				<cbc:Name>Purchase Order Number</cbc:Name>
  				<cbc:Value>PO987654</cbc:Value>
  			</cac:AdditionalItemProperty>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="EUR">50</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>

Updated about 2 months ago