Reference document

Can one credit note correct several original invoices?

Short answer

In practice, one corrective document may refer to several original invoices where it clearly identifies what is being corrected, each original document concerned and the reason for the correction. For e-invoice, those links must be present in the structured document or clearly associated documentation, not only in an email exchange.

Section 25

Correction of the tax base

The reason for the correction must be tax explanatory.

Link

Original invoices

It must be clear what is being corrected.

Credit note

Structured document

The repair document has its own types and references.

Audit

Evidence

The correction shall not interrupt the trail of the original document.

Detailed explanation

Correcting an invoice is not merely a technical operation in XML. It is an accounting and tax document that must retain an audit trail. If a correction document relates to a discount, a return of goods or a complaint concerning multiple original invoices, it must be possible to retrospectively link the correction to the original deliveries. Peppol BIS provides reference mechanisms for linking to previous documents, but the implementation must verify the limits and method of recording when multiple references are involved.

As set out in the law and technical rules

Corrections to the tax base and tax are governed primarily by Section 25 of the VAT Act. The requirements for invoices and correction documents must be read in conjunction with Section 71 et seq. and the Peppol BIS technical rules for credit and correction documents.

Practical examples

The supplier provides an annual bonus discount linked to multiple invoices; a single credit note contains clear references.
A complaint relates to a single delivery; a separate correction document is clearer.
If the system cannot include multiple references, a process must be chosen that ensures the traceability of the correction.

Common misconceptions

“It is sufficient to send the credit note without linking it to the original documents.” No. It must be clear what it is correcting.
“A single credit note is always prohibited.” No. What matters is the traceability and the rules applicable to the specific case.
“An explanation over the phone is sufficient.” No. The reason and the link must be documented.

Conclusion

One credit note may cover several invoices only where the links to the original documents, the correction reason and the tax treatment remain unambiguous.

Legal and technical basis

Act No. 222/2004 Coll. on VAT, Section 25
Act No. 222/2004 Coll. on VAT, Section 71 et seq.
Peppol BIS Billing 3.0 – Credit notes and references to previous documents

Official cases from the Slovak Financial Administration’s FAQs

The following questions and answers are taken from the current July FAQ from the Financial Administration and have been assigned to this topic. Grouping the cases prevents the creation of duplicate pages, whilst retaining the full answer and the exact wording of the question.

Example No. 49: Is it necessary to issue a correction invoice for each individual ‘original’ invoice separately? Or is it sufficient to issue a single correction invoice?

If the event giving rise to the correction of the tax base in the above case occurred on the last day of the accounting period, then in such a case it is possible to issue a single corrective invoice covering multiple recurring supplies. The serial number of the original electronic invoice is entered in field BT-25 (Preceding Invoice Reference); this field is repeatable, meaning it can be entered multiple times, and it is therefore not necessary to list all the original reference numbers of the electronic invoices in a single BT-25 entry and separate them with a delimiter. All numbers of the original corrected invoices must be entered. As regards the question of whether the period to which the corrective invoice relates must also be stated, under Section 85o(5) of the VAT Act, the period to which the invoice relates is not a mandatory element of a corrective invoice. From a technical point of view, it is possible (though not mandatory) to also state the date on which the original electronic invoice was issued.

Primary source: Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update. Processed and checked on 13 July 2026.