Credit notes: when and how to issue them (Belgium)

Published on 20/07/2026 · By Antoine Lemmens, Eazyclick. Every rule links to its official source.

In Belgium, you do not amend an invoice once issued: you correct it with a credit note. Since business-to-business invoices moved to Peppol, credit notes have their own format rules too. This guide explains them; for the general framework, see the complete guide to Peppol in Belgium.

What is a credit note?

A credit note is the document that corrects all or part of an invoice already issued: it reduces or cancels the invoiced amount, including VAT. It identifies precisely which invoice it corrects. The regulations call it a “corrective document”; in Belgian French it is a “note de crédit”, while in France it is called a “facture d'avoir”.

The authorities use these terms themselves: amounts invoiced in error require a corrective document, “in practice a credit note” (Article 12, § 1, of Royal Decree no. 1, cited in the specific FAQ on efacture.belgium.be, question 29).

When do you need to issue a credit note?

Whenever an issued invoice no longer matches the amount owed: an incorrect price, quantity or VAT rate, a discount granted afterwards, returned goods, a cancelled service or an invoice sent to the wrong customer. The original invoice stays in your books; the credit note corrects it, and you then issue an accurate invoice if needed.

The authorities address invoices sent to the wrong recipient: VAT remains due, the invoice remains recorded, and the credit note cancels the amounts (specific FAQ, question 29).

• Invoice error: a credit note for the full amount, followed by a corrected invoice.
• Discount or goodwill gesture: a credit note for the discount amount.
• Partial return: a credit note covering only the returned items.
• Cancellation after a deposit: a credit note against the deposit invoice.

What is the difference between a credit note and a debit note?

A credit note reduces or cancels an invoice amount; a debit note, conversely, requests an additional amount relating to an invoice already issued. When they amend an invoice sent through Peppol, both must also go through Peppol, in the same format as the original invoice.

Source: specific FAQ, question 5. For a simple additional charge, many businesses just issue a new invoice; ask your accountant which they prefer.

What must a credit note include?

A credit note includes the details of the invoice it corrects: the heading “credit note”, its own number and date, both parties' contact details and VAT numbers, the precise reference of the original invoice, a description of the correction, the amount excluding VAT, the corrected VAT and the total.

The reference to the original invoice is essential: it is what makes the credit note a corrective document for that specific invoice (specific FAQ, question 23). Your invoicing software adds the wording required for your situation; have your accountant approve your templates.

Must a credit note go through Peppol?

Yes, if the invoice it corrects was sent as a structured electronic invoice, meaning through Peppol: the credit note must be issued in the same format. If the original invoice was a PDF, for example in 2025, no format is prescribed: a PDF is still possible if the customer accepts it.

Sources: specific FAQ, questions 5 and 23. When the supplier issues the credit note through Peppol, the customer must accept it: sending it this way is not optional.

How do you record a credit note in your accounts?

Credit notes are recorded in the same books as invoices: the sales invoice and credit note ledger for those you issue, and the purchase invoice and credit note ledger for those you receive. Like invoices, they must be retained for ten years.

Source: FPS Finance, accounting and invoicing. The corrected amounts also appear in your VAT return for the period; your accountant handles this if you send them the credit note.

How do you create a credit note with Eazyclick?

In the Quotes & invoices module, you create a credit note from the invoice you need to correct: the reference, line items and VAT are carried over, and you adjust the amounts. When the original invoice was sent through Peppol, the credit note goes through Peppol too, and both documents remain linked in the customer record.

Discover the Quotes & invoices module: from €35/month over 24 months (€44 over 12 months), plus a one-off setup fee of €190, available as an add-on to any pack or as an option in the Booster pack.

Frequently asked questions about credit notes

Can you reject a credit note received through Peppol?

No, if it corrects an invoice sent to you through Peppol: the supplier must use this format, and you must accept it (specific FAQ, question 23).

I received a Peppol invoice meant for someone else: what should I do?

Reject it: it gives no right to deduct VAT and should not be recorded in your accounts. On Peppol, rejection is sent through a “Rejected” status response; if your software does not yet support this, contact your supplier (specific FAQ, question 28). The sender is responsible for issuing the credit note.

Can a credit note correct several invoices?

To be on the safe side, issue one credit note per invoice: the rule requires it to refer “specifically and unambiguously” to the corrected invoice, and a single link avoids any dispute with your customer or accountant.

Credit note, deposit invoice, pro forma: how do they fit together?

See our deposit invoice and pro forma invoice guides, and the complete Peppol guide for the requirement.