A debit note is a corrective tax document issued by a supplier to increase a receivable from a customer that has already been previously invoiced. A practical example would be the delivery of more services than were originally agreed upon 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 via a debit note is always recorded in the tax period in which it was carried out.

A debit note can be created in relation to an issued invoice from the supplier's perspective, or received as a customer in the form of an addendum 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 dedicated document series for debit notes, or use an existing document series for standard invoices.

Once the document type for the debit note has been created, there are two ways to create a debit note. The first option is to create the debit note like any other invoice, using the "New" button, where you select this newly created document type — debit note — and then proceed 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 manual 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 through 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 creating a credit note, but change the document type to debit note. After opening the invoice for which you want to create the debit note, click on More actions (three dots) — "Create credit note". Select the credit note document type (only document types with the kind: corrective tax document are shown), but then change it in the header of the created credit note to Debit note. In the debit note line items, you will also need to change the sign of the quantity/price to positive. This option is recommended only if you want a standard link to be created in the document (found under More actions — Show 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.