E-invoice credit note & correction
How to cancel and correct XRechnung & ZUGFeRD compliantly
Key takeaways
- Credit notes are e-invoices too: A commercial credit note (invoice correction) is subject to the same format requirements as the invoice itself.
- Format: The credit note is issued as XRechnung or ZUGFeRD with a negative amount, or as a cancellation invoice.
- Reference to the original invoice: The original invoice number must be referenced in the e-invoice (BT-25 "Preceding Invoice Reference").
- Two meanings: Note: in German VAT law "Gutschrift" means something different from an everyday invoice correction.
Credit note: two meanings
The term "credit note" is used in two ways in German. First, the commercial credit note: a correction with which an issuer fully or partly reverses an excessive amount. Second, the VAT credit note under § 14 (2) UStG: here the recipient of the service invoices themselves (self-billing). Both may be required as an e-invoice.
Does the mandate apply to credit notes?
Yes. A credit note corrects an invoice for a VAT-liable service in the B2B area and is therefore itself an invoice under the German VAT Act. If you correct an e-invoice, the correction must also be a structured e-invoice. A PDF credit note for an XRechnung does not meet the format requirement.
How to implement an e-credit-note
In XRechnung and ZUGFeRD a credit note is represented via the document type code: code 380 stands for the invoice, code 381 for the credit note. Alternatively, a corrected invoice (code 384) can be used. The reference to the original invoice in field BT-25 is always decisive.
- Choose document type 381 (Credit Note)
- Reference the original invoice number in BT-25
- Enter amounts as positive (sign comes from the type)
- Assign your own sequential credit-note number
Cancellation invoice vs. correction
A cancellation invoice fully reverses the original invoice (same amount, negative sign). A partial credit note corrects only part of the amount, e.g. for a subsequent discount or a complaint. In both cases the original invoice is retained – it is never deleted, only neutralised or adjusted by a new document (GoBD principle of immutability).
Avoiding common mistakes
- PDF credit note for a structured e-invoice – not permitted.
- Missing reference to the original invoice (BT-25).
- Deleting the original invoice instead of cancelling it.
- Confusing the credit note with a VAT self-billing credit note.
Frequently asked questions
Must a credit note for an e-invoice also be electronic?
Yes. If the credit note corrects a VAT-liable B2B invoice, the same format requirement applies. It should be issued as XRechnung or ZUGFeRD with a reference to the original invoice.
Which document type code applies to the credit note?
Code 381 stands for the credit note, code 384 for a corrected invoice. Code 380 is the normal invoice.
How do I reference the original invoice?
Use field BT-25 "Preceding Invoice Reference" to state the number of the original invoice. This keeps the link auditable.
Can I simply delete a faulty e-invoice?
No. For GoBD reasons the original invoice must be retained. You cancel or correct it with a new document.
What is the difference to a self-billing credit note?
In the VAT credit note (§ 14 (2) UStG) the recipient of the service does the invoicing. That is not a correction but a separate billing procedure – also possible as an e-invoice.
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