A fundamental rule in France: an issued invoice can neither be modified nor deleted. It bears a number in a continuous sequence and serves as an accounting document; rewriting or deleting it would break traceability and open the door to fraud.
When an error is noticed after sending, the solution is therefore to issue a new document: the credit note (facture rectificative). It corrects the original invoice without erasing it, maintaining the link between the two.
The most common cases for correction:
The credit note receives its own number in the invoicing sequence, like any other invoice. It never overwrites the original: both coexist in the accounts, and this is precisely what makes the correction compliant.
Credit notes and refunds both serve to correct invoices, but with different logic.
A refund (or credit note) acknowledges an amount owed to the customer: it cancels all or part of an invoice, processes a reimbursement, a product return or a commercial gesture. It carries a negative amount for the customer’s benefit.
A credit note reissues a corrected invoice. It is used when the original invoice contained a fundamental error (wrong amount, wrong VAT, wrong recipient) that needs replacing with an accurate version.
| Situation | Recommended solution |
|---|---|
| Price or VAT error | Credit note |
| Product return | Refund |
| Retroactive discount | Refund |
| Wrong customer/address | Credit note (cancel + reissue) |
| Full sale cancellation | Refund |
In practice, many businesses correct in two steps: a refund that cancels the erroneous invoice, followed by a new, accurate invoice. This "refund + reinvoicing" method is the clearest for accounting and VAT purposes.
A credit note includes all mandatory details of a standard invoice:
In addition, one essential detail must be included: an explicit reference to the original invoice it corrects. Clearly state the number and date of the original invoice, with a phrase such as "Credit note cancelling and replacing invoice no. … dated …".
This reference ensures traceability: an audit must be able to link the credit note to the corrected invoice without ambiguity. For VAT purposes, the correction adjusts the tax collected for the relevant period.
An Orizen invoicing software automatically generates the credit note by pulling data from the original invoice and inserting the mandatory reference, avoiding numbering errors.
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Essai gratuit 14 jours What the Orizen invoicing software module costsNo. In France, once issued, an invoice cannot be modified or deleted: it bears a number in a continuous sequence and constitutes an accounting and fiscal document. To correct an error, a new document must be issued: either a credit note that reissues a corrected version, or a credit memo that cancels the erroneous invoice before potential re-invoicing. In all cases, the original invoice must be retained: this ensures the traceability required by the authorities.
A credit memo acknowledges an amount owed to the customer: it cancels all or part of an invoice, records a refund, return or discount, and carries an amount in the customer's favour. A credit note, on the other hand, reissues a corrected invoice when the original contained a fundamental error (amount, VAT, recipient). In practice, many businesses combine both: a credit memo cancels the erroneous invoice, then a new, correct invoice is issued. This method remains the most readable for accounting and VAT reporting.
Yes, this is a traceability requirement. The credit note must explicitly refer to the invoice it corrects, stating its number and date, with a phrase such as “canceling and replacing invoice no. … dated …”. Without this reference, it becomes impossible to link the two documents during an audit, and the correction loses its validity. The credit note also receives its own number in the invoicing sequence and includes all the mandatory details of a standard invoice.