How do I issue a credit note as an e-invoice?
Short answer
Create a new structured corrective document that is valid under the applicable e-invoice rules and linked to the original invoice. Do not overwrite or manually alter the original invoice. The correction and its relationship to the original document must remain traceable.
New number
The credit note has its own identifier and should not be a manual change of the original XML.
Invoice link
Provide the original document so that the correction can be matched in accounting and in the archive.
Check marks
The credit memo must have consistent items, VAT blocks and resulting amounts.
Reason for repair
Save the reason, approval and communication with the partner.
Detailed explanation
In the case of a credit note, a distinction must be made between a technical correction to the XML and a correction to the invoice content. If the error was only in the export and the invoice has not yet been properly sent or processed, a new export may suffice. If the price, quantity, VAT, scope of supply or other accounting data changes, this constitutes a corrective document with its own lifecycle.
As set out in the Act
Corrective documents and corrections to the tax base are governed by the VAT Act and accounting practice. The e-invoicing regime does not alter the reason for the correction; it changes the form and audit trail of the document. For the technical format, the invoice or credit note model in accordance with the UBL/Peppol profile is used.
Practical examples
- A customer has returned some of the goods. The company issues a Credit Note for the specific items and links it to the original invoice.
- The price on the invoice was incorrect. A price correction is an accounting adjustment, not merely a technical modification of the XML.
- The XML simply had the elements in the wrong order before being sent. This is a technical correction to the export, not a credit note.
Most common mistakes
- “I’ll open the original XML and change the amount.” This way, you lose the audit trail and may alter the accounting record without following the proper process.
- “A credit note is the same as a rejection.” A rejection is a procedural status; a credit note is an accounting/corrective document.
- “It’s enough to send an email with a negative amount.” The partner needs a processable document and a link to the original invoice.
Conclusion
An e-invoice credit note is a new, valid and traceable corrective document, not a rewritten original invoice.
Legal basis
- Act No. 222/2004 Coll. about VAT, rules for correcting the tax base and invoicing data
- Act No. 222/2004 Coll. on VAT, Section 76a a Section 85o
- Peppol BIS Billing 3.0 / UBL CreditNote
Related questions
- How should an already submitted e-invoice be corrected?
- Is disputing an e-invoice the same as cancelling it or issuing a credit note?
- How can an XML error be corrected without compromising the accounting record?
This is not legal advice. Sources: Act No. 222/2004 Coll. on VAT, Slovak Financial Administration e-invoicing FAQ, OpenPeppol BIS Billing 3.0 and the Slovak e-Invoicing Centre’s internal validation model. Verified on 6 July 2026.