A specific example

What does an e-invoice correction look like in practice?

Short answer

It is not a cancellation that deletes the original invoice. A credit note, document code 381, reduces the amount of the original invoice and identifies that invoice in BT-25. Where the error also concerns the substantive invoice data, such as the amount or quantity, a new correct invoice is generally issued in addition to the credit note.

Credit, not cancellation

Document code 381

The invoice is not canceled by deletion, but corrected by a separate document.

BT-25

Mandatory reference

The exact number of the original invoice to which the credit note applies.

Credit amount

The difference or the whole amount

Depending on whether it is a partial or full repair.

New invoice

If content needs to be replaced

A separate document with the correct data after canceling the original amount.

Detailed explanation

Specific example: a supplier issues invoice number FA2027/00045 for an amount of 1,200 euros, but later realises that it should have been for only 1,000 euros due to an incorrectly stated quantity. They issue a credit note, for example with number DP2027/00012, which in field BT-25 (Preceding Invoice Reference) states exactly ‘FA2027/00045’, and its amount is –200 euros (the difference between the original and correct amounts), or –1,200 euros if the original invoice is to be cancelled in full and replaced with a completely new one. In the case of a full cancellation of the original amount, the supplier will subsequently issue a new invoice with the correct details (for example, FA2027/00052 for an amount of 1,000 euros), which no longer needs to refer to the original document, as it constitutes a separate, new invoice for the same transaction.

As set out in the Act

The procedure for making a correction by means of a credit note referencing the original invoice is confirmed by the official methodological and information materials of the Slovak Financial Administration regarding e-invoicing. Field BT-25 (Preceding Invoice Reference), used to specify the number of the original invoice, is based on the EN 16931 standard and Peppol BIS Billing 3.0. The legal basis for the correction is provided by Section 25 of Act No. 222/2004 Coll. on VAT (correction of the tax base).

Practical examples

Invoice FA2027/00045 for 1,200 euros will be corrected by credit note DP2027/00012 for -200 euros, referencing FA2027/00045, in the event of an error in a partial amount.
In the event of a complete cancellation of the invoice, a credit note for the full amount of -1,200 euros is issued, followed by a new invoice FA2027/00052 for 1,000 euros.
The accountant matches the original invoice, the credit note and any new invoice into a single audit unit according to the numbers in BT-25.

Most common mistakes

“Correcting an invoice means deleting it and replacing it with another, leaving no trace of the original.” The original invoice remains archived; it is corrected by a separate credit note referencing its number.
“The credit note does not need to state the exact number of the original invoice.” The BT-25 field containing the original invoice number is crucial for the correction and is required in practice.
“The new invoice issued following the credit note must also refer to the original invoice.” A new, separate invoice for the same delivery does not need to include a reference to the original document, as the credit note has already legally settled the correction.

Conclusion

Use a credit note with an exact BT-25 reference to the original invoice and, where needed, a new invoice containing the correct data; never delete the original document.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 25
Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice
EN 16931 and Peppol BIS Billing 3.0, field BT-25 (Preceding Invoice Reference)