A debit note is a corrective tax document used by a supplier to increase a receivable from a customer that has already been invoiced. A practical example would be the delivery of more services than were originally agreed and invoiced between the supplier and the customer. A debit note is therefore the opposite of a credit note. Unlike a credit note, however, a correction made by a debit note is always recorded in the tax period in which it was carried out.

A debit note can be created against an issued invoice from the supplier's perspective, or it can be received as a customer in the form of a supplement to a received invoice.

For debit notes, it is recommended to create a new document type with the document kind set to: standard invoice. On the document type, you can also create a custom document series for debit notes, or use the existing document series for standard invoices.

Once you have created the document type for the debit note, there are two ways to create a debit note. The first option is to create the debit note like any other invoice by clicking "New", selecting this newly created document type — debit note — and proceeding in the same way as when creating a standard invoice that is not a corrective document. When choosing this option, no link to the original document will be created. The solution is to create a user-defined link. This option is recommended if you do not require a standard link to the original invoice, or if additional costs have arisen that you do not want to enter via price list items.

Tip: If you do not want to re-enter all the details in the debit note, we recommend copying the invoice to which the debit note relates and then changing the document type (if you have created one for debit notes).

The second option when creating a debit note is to follow the same process as when creating a credit note, but change the document type to debit note. After selecting the invoice for which you want to create the debit note, click "Services" — "Create credit note". Select the credit note document type (only document types with the kind: corrective tax document are offered), but then change it in the invoice header to Debit Note. In the line items, you will also need to change the sign to positive. This option is recommended only if you want a standard link to be created in the document (found under the clip icon — Links) and the debit note relates to items listed in the original invoice. The link type remains credit note with the invoice type set to debit note.