Credit Notes & Cancellation Invoices (Gutschriften & Stornorechnungen)

When an already sent invoice needs to be corrected or reversed, dVersum offers two correction mechanisms: the Credit Note (Gutschrift - partial or full correction) and the Cancellation Invoice (Stornorechnung - full cancellation). Both procedures are legally compliant and are correctly represented throughout the entire system -- from PDF to ZUGFeRD to DATEV.

Credit Note vs. Cancellation Invoice

Prerequisites

A credit note or cancellation invoice can only be created for invoices that have one of the following statuses:

• Sent -- Invoice was sent to the client
• Paid -- Invoice was fully paid
• Partially Paid -- Invoice was partially paid
• Overdue -- Invoice is overdue

Note: Invoices with "Draft" or "Cancelled" status cannot be corrected with a credit note or cancellation invoice. Drafts can be edited or deleted directly.

Creating a Credit Note

Step 1: Open Original Invoice

1. Go to Invoices and open the relevant invoice
2. Click on Create Credit Note

Step 2: Adjust Line Items

dVersum copies all line items from the original invoice. You can:

• Remove individual line items
• Adjust quantities or amounts (e.g., only 50% of the original amount)
• Add descriptions

Step 3: Review and Send Credit Note

The credit note is initially created as a draft. It contains:

• Automatically assigned credit note number (GS-YYYY-NNNN)
• Reference to the original invoice
• Title: "Credit note for INV-YYYY-NNNN" (Gutschrift zu INV-YYYY-NNNN)
• Due date: 14 days after creation

Review the credit note and send it to the client.

Creating a Cancellation Invoice

Step 1: Open Original Invoice

1. Go to Invoices and open the relevant invoice
2. Click on Cancel

Step 2: Automatic Creation

dVersum automatically creates a cancellation invoice with:

• All line items from the original invoice (as negative amounts)
• Automatically assigned cancellation number (ST-YYYY-NNNN)
• Title: "Cancellation of INV-YYYY-NNNN" (Storno zu INV-YYYY-NNNN)
• Reference to the original invoice

Step 3: Effect on the Original Invoice

After creating the cancellation invoice, the original invoice is automatically set to Cancelled status. Cancelled invoices are stored immutably per GoBD requirements, but are neutralized for accounting purposes by the cancellation invoice.

GoBD Compliance (Immutability / Unveranderbarkeit)

According to the principles of proper bookkeeping (GoBD - Grundsatze ordnungsgemasser Buchfuhrung), sent invoices may not simply be deleted or modified. dVersum consistently implements this principle:

• When creating a credit note or cancellation invoice, the original invoice is automatically locked
• Locked invoices can no longer be edited or deleted
• Corrections are made exclusively via credit notes or cancellation invoices

Important: If you try to delete a locked invoice, you will receive the message: "This invoice is locked and cannot be deleted. Create a cancellation invoice instead."

PDF Creation

Credit Note PDF

• Document title: GUTSCHRIFT (Credit Note)
• Reference line: "Credit note for invoice INV-YYYY-NNNN"
• All mandatory fields per §14 UStG

Cancellation Invoice PDF

• Document title: STORNORECHNUNG (Cancellation Invoice)
• Reference line: "Cancellation of invoice INV-YYYY-NNNN"
• All mandatory fields per §14 UStG

ZUGFeRD / E-Invoice

Credit notes and cancellation invoices are created as compliant e-invoices:

The ZUGFeRD XML file is automatically embedded in the PDF.

DATEV Export

In the DATEV export, credit notes and cancellation invoices are exported with reversed booking direction:

Your tax advisor automatically sees the correction bookings in the booking batch.

Email Delivery

When sending by email, the subject is automatically adjusted:

• Credit Note: "Credit note GS-YYYY-NNNN for invoice INV-YYYY-NNNN"
• Cancellation Invoice: "Cancellation invoice ST-YYYY-NNNN for invoice INV-YYYY-NNNN"

Effects on Financial Data

Finance Overview

Credit notes and cancellation invoices reduce total revenue in the Finance Overview. Profit is adjusted accordingly.

VAT Pre-Return (USt-Voranmeldung)

Credit notes and cancellation invoices reduce the taxable revenue in the VAT pre-return:

• For 19% line items, KZ 81 is reduced
• For 7% line items, KZ 86 is reduced
• The deductions are shown separately in the VAT pre-return

Legal Basis

§14 UStG -- Mandatory Fields (Pflichtangaben)

Credit notes and cancellation invoices are subject to the same mandatory fields as regular invoices. Additionally, they must clearly reference the original invoice.

GoBD -- Immutability (Unveranderbarkeit)

Under the GoBD (Grundsatze ordnungsgemasser Buchfuhrung und Dokumentation), once created and sent invoices must be permanently and immutably stored. Corrections are made exclusively via counter-bookings (credit notes/cancellations).

dVersum Tip

Use credit notes for partial corrections (e.g., price discounts or partial refunds) and cancellation invoices for full cancellations. This keeps all bookings traceable and your accounting remains GoBD-compliant. After creating a correction, check the VAT pre-return to see the effects on your tax liability.