An invoice that has been issued cannot simply be changed or deleted. In most countries you correct it with a document that amends the original and refers to it, usually a credit note, followed by a new invoice if needed. The credit note is itself treated as an invoice and must meet the invoicing rules.
EU rules
- Treated as an invoice. Any document or message that amends and refers specifically and unambiguously to the initial invoice is treated as an invoice (Article 219).
- Reducing VAT. When a sale is canceled or the price is reduced after supply, the taxable amount is reduced under conditions set by each member state (Article 90).
- Simplified content. A credit note may be a simplified invoice, but it must refer specifically to the initial invoice and state what is being amended (Articles 220a and 226b).
- From 2030. Under ViDA, a corrective invoice must show the sequential number of the invoice it corrects, and this reference becomes part of the reported data.
Rules by country
| Country | How corrections work |
| Sweden | The seller issues an ändringsfaktura, such as a credit note, with a specific and unambiguous reference to the original invoice, normally its number (ML 17 kap. 22–23 §§). Required for price reductions and other customer credits. See invoice requirements. |
| Norway | A credit note reverses the original when a new sales document replaces it. It refers to the original as a rule and should be issued as soon as possible, no later than one month after the event (bokføringsforskriften § 5-2-7, as described in Norsk RegnskapsStiftelse’s standard GBS 1). |
| Finland | The seller issues a new invoice or credit note that refers to the earlier invoice. For intra-EU, distance, and reverse-charge sales, a reference alone is not enough and all details are required (Vero). |
| Denmark | A credit note states the date and number of the original invoice. An invoice already sent cannot be canceled internally. In Peppol, a Danish credit note cannot have a negative total. |
| Germany | A change in the taxable amount is adjusted in the VAT return under § 17 UStG without a correction document. Wrong invoice details are corrected with a document that refers specifically to the invoice (§ 31(5) UStDV), and an e-invoice must be corrected with an e-invoice. Note that “Gutschrift” means self-billing in German VAT law, not a credit note. |
| France | A credit note (avoir) or corrective invoice must refer explicitly to the original invoice number and date. An invoice that cancels and replaces another must say so and cite the original. |
| Belgium | Credit notes are exchanged on Peppol, like invoices, under the B2B e-invoicing mandate. |
| Netherlands | A corrective invoice must refer to the original invoice. In Peppol, a Dutch credit note must include an invoice reference. |
| UAE | A Tax Credit Note shows “Tax Credit Note”, both parties, the original and correct value, the difference, the VAT in AED, and a brief explanation. Under the e-invoicing system, an electronic credit note is mandatory for cancellations, price reductions, returns, and errors. |
| Australia | You need an adjustment note before you can make a decreasing adjustment, unless the GST is AUD 75 or less. A copy must be given within 28 days. |
| Singapore | Under the InvoiceNow requirement, credit note data is sent to IRAS with the preceding invoice number and date. |
Credit notes in Peppol
- Two options. Peppol BIS Billing 3.0 allows both a credit note (UBL CreditNote, type code 381) and a negative invoice (type code 380 with negative amounts). Receivers must be able to handle both.
- Reference. The original invoice goes in Preceding invoice reference (BG-3), with the number (BT-25) and issue date (BT-26). One credit note can refer to several invoices.
- Corrected invoice 384. Allowed only when both seller and buyer are German.
- National rules. Some countries add rules, for example the Danish and Dutch rules above.
Checklist for a correct credit note
- Refer to the original invoice number, and its date where required
- State what is being corrected and the amount and VAT to be credited
- Issue it as an e-invoice if the original was an e-invoice
- Give it its own number; never reuse the original invoice number
- Issue a new invoice if the sale should still be invoiced with corrected details
Official sources
- VAT Directive, Article 219 (legislation.gov.uk)
- Skatteverket: invoicing rules
- Vero: VAT invoice requirements
- Skattestyrelsen: Den juridiske vejledning
- § 31 UStDV and § 17 UStG
- Belastingdienst: simplified invoice
- UAE Ministerial Decision 243/2025
- ATO: adjustment notes
- IRAS: InvoiceNow requirement
- Peppol BIS Billing 3.0
This article summarizes the rules as of October 2026 and is not legal or tax advice. Check the current national rules or ask an adviser.