Credit notes and cancellation invoices in Germany

Last reviewed: October 2026 · General information only — not tax advice.

When you need a cancellation / credit note

• Wrong amount, VAT rate, or description
• Wrong bill-to party
• Duplicate invoice or cancelled job after issuing
• Client already booked the invoice — silently editing the PDF is not an option (GoBD)

German practice mixes Storno, Gutschrift, and correction invoice. What matters: reference the original number, clear offsetting amounts, and a new sequential document number.

What to include

• Its own sequential number (never reuse the old one)
• Date and wording such as “Credit note / cancellation of invoice …”
• Reference to original invoice number and date
• Matching line items with offsetting amounts / VAT
• Your and the client’s details as on the original

For structured e-invoices, the XML layer must carry the reference correctly — not only the PDF text.

Recommended flow

1. Leave the original invoice unchanged in the archive.
2. Issue and send the credit note / cancellation.
3. If needed, issue a correct new invoice with a new number.
4. Reflect the same period correctly in UStVA / bookkeeping.

Common mistakes

• Overwriting the PDF and resending
• Recycling the old invoice number
• Email-only correction with no document
• Missing reference to the original invoice

Effitrio keeps invoice status and numbers in your workspace — corrections are separate documents, not overwritten files.