What is a debit note in e-invoice?
Short answer
A debit note is a document which corrects the tax base upwards, for example when the price of goods or services increases after tax becomes chargeable. According to official methodological and information materials Financial Administration of the Slovak Republic k e-invoice is in Peppol BIS Billing 3.0 can be used document code 383 (Debit note) and link to the original invoice via field should be indicated BT-25.
Debit note in UNCL1001
Peppol BIS Billing 3.0 supports the debit note as a separate type of document.
Increase of the tax base
Unlike a debit note, the amount increases.
Link to the original invoice
Preceding Invoice Reference must be completed.
Legal basis
Correction of tax base including price increase.
Conclusion
The Register is a document with an increase in the tax base which Peppol BIS Billing 3.0 code 383 and must refer to the original invoice via BT-25.
Sources
- Law No. 222/2004 Z. z. o VAT, § 25
- Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice
- Peppol BIS Billing 3.0, UNCL1001 dial
Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.