Credit Note

To correct a previously transmitted e-invoice, issue a credit note using the CORRECTION operation type with data.type = INVOICE. A credit note reverses the amounts of the original invoice — fully or partially. If the original data also needs to be replaced, a new invoice is issued after the credit note.

The credit note always references the original invoice and must be sent to the same recipient.

When to issue a credit note

Scenario	Action	Documents issued
Full cancellation — duplicate, wrong buyer, or cancelled transaction	Credit the full amount	Credit note only
Partial credit — return, discount, or overbilling	Credit the affected lines or amounts only	Credit note only
Correction — wrong data or amounts on the original invoice	Credit the full amount, then re-issue corrected	Credit note + new invoice
Undercharge — original amount was too low	Credit the full amount, then re-issue with the correct amount	Credit note + new invoice

Correction workflows

Full cancellation

Use when the original invoice should never have been issued (duplicate, wrong buyer, cancelled order).

Original Invoice   INV-001   €6,300
     ↓
Credit Note        CN-001    €6,300  (references INV-001)
     ↓
Net result: €0

The original invoice remains on record. The credit note creates a full reversal.

Partial credit

Use when only part of the original invoice needs to be reversed (returned item, agreed discount, overbilling on specific lines).

Original Invoice   INV-001   €6,300
     ↓
Credit Note        CN-002    €600    (references INV-001, affected lines only)
     ↓
Net result: €5,700

Only the credited lines are included in the credit note. The original invoice remains valid for all non-credited lines.

Correction (credit + re-issue)

Use when the original invoice contained incorrect data or amounts.

Original Invoice   INV-001   €6,300
     ↓
Credit Note        CN-003    €6,300  (full reversal, references INV-001)
     ↓
New Invoice        INV-002   €5,950  (corrected data)
     ↓
Net result: €5,950

Fully reverse the original via a credit note, then issue a new invoice with the correct data.

Undercharge (credit + re-issue higher)

Use when the original invoice amount was too low.

Original Invoice   INV-001   €5,000
     ↓
Credit Note        CN-004    €5,000  (full reversal, references INV-001)
     ↓
New Invoice        INV-003   €6,300  (correct amount)
     ↓
Net result: €6,300

Rules

Amounts must be positive

All amounts on a credit note are required to be positive. The document type signals that positive line amounts represent credits. Negative values will cause validation failures.

Preceding document reference is required

Every credit note references the original invoice. In the CORRECTION::INVOICE request, provide the ID of the original transaction record in the content.operation.record.id field. fiskaly resolves the preceding document details automatically.

{
  "content": {
    "type": "TRANSACTION",
    "record": { "id": "<intention-record-id>" },
    "operation": {
      "type": "CORRECTION",
      "record": { "id": "<original-transaction-record-id>" },
      "data": { "type": "INVOICE", ... }
    }
  }
}

Recipient must match

The recipient on the credit note must match the recipient on the original invoice.

Separate numbering series

Credit notes must use a separate sequential numbering series (e.g. CN-2026-000001). Provide it via the series field, the same way as for standard invoices.

API usage

INTENTION

The INTENTION step follows the same pattern as for a standard invoice. Call the createRecord endpoint with a Record of type INTENTION associated with the E_INVOICE_SERVICE System.

TRANSACTION

Call the createRecord endpoint with a Record of type TRANSACTION:

• Set the operation type to CORRECTION with data.type = INVOICE
• Include the preceding document reference to the original invoice
• Include the line items being credited (with positive amounts)
• Use the same recipient as the original invoice

💡Note

Credit notes are created on the E_INVOICE_SERVICE system, following the same INTENTION → TRANSACTION flow as for e-invoices.

Credit note + re-issue

For correction and undercharge scenarios, two separate transactions are needed:

1. Create a CORRECTION record (credit note) referencing the original invoice
2. Create a new INVOICE record with the corrected data

Both records follow the standard INTENTION → TRANSACTION flow.