What is Credit note (Stornorechnung)?
A credit note (Stornorechnung / Gutschrift) offsets a wrong or cancelled invoice. The original stays in the archive; the correction gets its own sequential number.
Key points
- Reference original invoice number and date
- Do not silently overwrite the PDF (GoBD)
- Issue a new correct invoice when needed
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.