Credit notes and corrections

A credit note (UBL CreditNote) reduces or cancels an invoice. It has the same parts as an invoice, with credit note names, and refers to the invoice it corrects in a preceding invoice reference (BG-3).

Create a credit note

createCreditNote() takes a CreditNoteInput: creditNoteTypeCode (BT-3) instead of invoiceTypeCode, creditNoteLine with creditedQuantity instead of invoiceLine with invoicedQuantity. Amounts are positive: the type code says they are credited.

const creditNote = createCreditNote({
  id: 'CN-1',
  issueDate: '2017-11-20',
  creditNoteTypeCode: '381', // credit note
  documentCurrencyCode: 'EUR',
  buyerReference: '0150abc',
  billingReference: [
    { invoiceDocumentReference: { id: 'Snippet1', issueDate: '2017-11-13' } }, // the invoice it credits
  ],
  accountingSupplierParty: baseInvoice.accountingSupplierParty,
  accountingCustomerParty: baseInvoice.accountingCustomerParty,
  creditNoteLine: [
    {
      id: '1',
      creditedQuantity: { value: 2, unitCode: 'DAY' },
      item: { name: 'Consulting', classifiedTaxCategory: { id: 'S', percent: 25 } },
      price: { priceAmount: 400 },
    },
  ],
});

const credited = creditNote.legalMonetaryTotal.payableAmount.value; // '1000.00'

Defaulted and computed exactly as for an invoice. A credit note has no dueDate; put a due date in paymentMeans[].paymentDueDate instead.

Type codes

Peppol allows five credit note type codes (81, 83, 381, 396 and 532) and invoice type codes such as 380 (commercial invoice) and 383 (debit note); the lists are in invoice types and credit note types. Code 384, a corrected invoice, is accepted only when both the seller and the buyer are in Germany (PEPPOL-EN16931-P0112):

const german = (name: string) => ({
  endpointId: { schemeId: '0088', value: '7300010000001' },
  postalAddress: { cityName: 'Berlin', country: { identificationCode: 'DE' } },
  partyLegalEntity: { registrationName: name },
});

const corrected = createInvoice({
  ...baseInvoice,
  id: 'Snippet1-C',
  invoiceTypeCode: '384', // corrected invoice: Peppol allows it only between German parties
  billingReference: [{ invoiceDocumentReference: { id: 'Snippet1', issueDate: '2017-11-13' } }],
  accountingSupplierParty: {
    party: { ...german('Lieferant GmbH'), partyTaxScheme: [{ companyId: 'DE123456789' }] },
  },
  accountingCustomerParty: { party: german('Kunde GmbH') },
});

Everywhere else, correct an invoice with a credit note and, if needed, a new invoice.