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.

🔌

API usage

INTENTION and TRANSACTION, with an example request.

📋

When to issue a credit note

Cancellation, partial credit, correction, undercharge or wrong recipient.

🔄

Correction workflows

The flow for each scenario.

📏

Rules

Amounts, references, numbering and entry type.

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
Reference the original invoice via operation.record.id
Include the line items being credited (with positive amounts)
Use the same recipient as the original invoice

Example request — partial credit note

{
  "content": {
    "type": "TRANSACTION",
    "record": { "id": "<intention-record-id>" },
    "operation": {
      "type": "CORRECTION",
      "record": { "id": "<original-invoice-transaction-record-id>" },
      "data": {
        "type": "INVOICE",
        "document": {
          "number": "CN-2026-000001"
        },
        "entries": [
          {
            "type": "RETURN",
            "details": { "concept": "GOOD" },
            "data": {
              "type": "ITEM",
              "text": "White sugar",
              "unit": {
                "quantity": "1.00",
                "price": {
                  "inclusive": "1220.00",
                  "exclusive": "1000.00"
                }
              },
              "value": { "base": "1000.00" },
              "vat": {
                "type": "VAT_RATE",
                "code": "STANDARD",
                "percentage": "22.00",
                "exclusive": "1000.00",
                "inclusive": "1220.00",
                "amount": "220.00"
              }
            }
          }
        ],
        "breakdown": [
          {
            "type": "VAT_RATE",
            "code": "STANDARD",
            "percentage": "22.00",
            "exclusive": "1000.00",
            "inclusive": "1220.00",
            "amount": "220.00"
          }
        ],
        "totals": {
          "vat": {
            "amount": "220.00",
            "exclusive": "1000.00",
            "inclusive": "1220.00"
          }
        },
        "recipients": [
          {
            "type": "BUSINESS",
            "name": "Dolci Italiani S.r.l.",
            "identification": {
              "type": "VAT",
              "value": "IT12345678901"
            },
            "address": {
              "street": "Via Roma 1",
              "city": "Milano",
              "code": "20121",
              "region": "MI",
              "country": "IT"
            },
            "invoicing": {
              "type": "SDI",
              "destination_code": "ABC1234"
            }
          }
        ]
      }
    }
  }
}

💡Note

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

When to issue a credit note

Scenario	Action	Documents issued
Full cancellation — duplicate 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
Wrong recipient — invoice sent to the wrong buyer	Credit the full amount to the original recipient, then invoice the correct recipient	Credit note + new invoice

Correction workflows

Full cancellation

Use when the original invoice should never have been issued (duplicate, cancelled order). If it was sent to the wrong buyer, see Wrong recipient.

Original Invoice   INV-001   €6300.00
     ↓
Credit Note        CN-001    €6300.00  (references INV-001)
     ↓
Net result: €0.00

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   €6300.00
     ↓
Credit Note        CN-002    €600.00  (references INV-001, affected lines only)
     ↓
Net result: €5700.00

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   €6300.00
     ↓
Credit Note        CN-003    €6300.00  (full reversal, references INV-001)
     ↓
New Invoice        INV-002   €5950.00  (corrected data)
     ↓
Net result: €5950.00

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   €5000.00
     ↓
Credit Note        CN-004    €5000.00  (full reversal, references INV-001)
     ↓
New Invoice        INV-003   €6300.00  (correct amount)
     ↓
Net result: €6300.00

Wrong recipient (credit + new invoice)

Use when the invoice was sent to the wrong recipient.

Original Invoice   INV-056   €119.00  (sent to the wrong recipient)
     ↓
Credit Note        CN-012    €119.00  (references INV-056, same recipient as INV-056)
     ↓
New Invoice        INV-057   €119.00  (correct recipient)

The credit note cancels the original invoice in full. It goes to the same recipient as the original invoice, the wrong one, because that is the party the invoice was addressed to. Then issue a new invoice, with a new invoice number, to the correct recipient.

Credit note + re-issue

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

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

Both records follow the standard INTENTION → TRANSACTION flow.

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. Always issue a credit note as a CORRECTION. An INVOICE with negative amounts isn’t a credit note.

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 credit note must use the same recipient as the original invoice: the same recipient details, the same delivery channel (invoicing.type), the same email address or Peppol ID, and the same invoicing.format.

If anything differs, the request is still accepted and the record is COMPLETED, but nothing is sent. The record gets an ERROR log in content.logs: invoice correction recipients do not match the original invoice. Check the logs of every credit note you create.

Separate numbering series

Credit notes must use a separate sequential numbering series (e.g. CN-2026-000001). Include the series prefix in document.number and leave document.series unset.

Entry type

You don’t set the document type: it is derived from the Unified API operation you call. A CORRECTION produces a credit note and an INVOICE produces an invoice, whatever the entry type.

Set entries[].type = RETURN on each credited line, with positive amounts. The lines on the original invoice use SALE.

⚠️A credit note only credits

To charge for new items, issue a separate invoice.

Line fields you do not need to match

Two fields in entries[] commonly cause unnecessary work on a credit note:

entries[].details.number is not used in e-invoicing. It exists for the fiscalization products, where it identifies the original line being corrected. You do not map original line numbers onto a credit note — the link to the original invoice is made once, at document level, through operation.record.id.
entries[].data.text is not validated and does not have to repeat the wording used on the original invoice.

One invoice, several credit notes

Several credit notes may reference the same original invoice — for example when goods from a single invoice are returned in separate batches, or when different lines are credited at different times. Each one is an independent CORRECTION record carrying the same operation.record.id and containing only the lines it credits. The original invoice stays valid for the lines that have not been credited. Make sure the credit notes on one invoice don’t add up to more than the invoice. A credit note that has been reversed by a new invoice no longer counts towards this total.

📘The credited total is not checked

fiskaly doesn’t check this total: a credit note above the remaining amount is accepted and sent. Keeping track of the credited total is your responsibility.

A credit note is never credited

A credit note always references an invoice, never another credit note. You can’t issue a CORRECTION on a credit note: the request fails with 405. The only way to reverse a credit note is a new invoice that references it.

If a credit note itself needs correcting, issue a new document instead. Which one depends on what was wrong:

What was wrong	Action	Documents issued
Too little credited	Credit the missing amount	Another credit note, referencing the original invoice
Too much credited, or issued by mistake	Invoice the difference	New invoice, referencing the credit note
Wrong data on the credit note	Invoice the credit note amount, then credit again correctly	New invoice referencing the credit note + new credit note referencing the original invoice

Too little credited

Original Invoice   INV-001  €6300.00
     ↓
Credit Note        CN-001   €300.00  (references INV-001, should have been €600.00)
     ↓
Credit Note        CN-002   €300.00  (references INV-001, the missing amount)
     ↓
Net result: €5700.00

Too much credited, or issued by mistake

Original Invoice   INV-001  €6300.00
     ↓
Credit Note        CN-001   €6300.00  (references INV-001, should have been €600.00)
     ↓
New Invoice        INV-002  €5700.00  (references CN-001, the difference)
     ↓
Net result: €5700.00

For a credit note issued by mistake, the new invoice is for the full credit note amount.

Wrong data on the credit note

Original Invoice   INV-001  €6300.00
     ↓
Credit Note        CN-001   €600.00  (references INV-001, wrong data)
     ↓
New Invoice        INV-002  €600.00  (references CN-001, reverses it)
     ↓
Credit Note        CN-002   €600.00  (references INV-001, correct data)
     ↓
Net result: €5700.00

The new invoice carries the number and issue date of the credit note it reverses in document.references.preceding_document.

Crediting an invoice fiskaly did not transmit

⚠️An externally issued invoice cannot be credited

The document type is derived from the operation rather than set by you: a CORRECTION produces a credit note, an INVOICE produces an invoice. Referencing an externally issued invoice as the preceding document on an INVOICE operation will transmit successfully, but the document carries the invoice type — which increases the amount owed instead of cancelling it.

If you are migrating to fiskaly, keep your previous e-invoicing system available until every invoice it issued has been settled or credited. Where a one-off correction is unavoidable, some tax authorities let a merchant issue a credit note manually, outside their provider — availability and process differ by country, so check the country page for yours.

Country-specific rules

Germany: data to send again on every credit note, and how to show refunds in payments. See Germany: Credit notes.