Debit note template

Raising an invoice already issued

A tax invoice, once issued, is never edited. When it turns out to charge too little — a price agreed upwards after invoicing, a quantity under-billed, a charge left off — the seller issues a debit note (إشعار مدين) against that invoice. Like the credit note, it carries the content of a tax invoice plus two things: the number of the invoice it corrects and the reason.

• "Debit Note", a sequential number and the date.
• The original invoice's number and the reason for the adjustment. ZATCA rejects a note without a reason.
• Seller and buyer details as on the invoice.
• The additional lines, each with its taxable amount, VAT at 15 percent and total.
• Totals: the additional taxable amount, the VAT on it and the total.

The VAT effect and Phase 2

The seller's output VAT and the buyer's input VAT rise in the period the note is issued, not by reopening the earlier return. In Phase 2 of e-invoicing a debit note is an e-invoice document in its own right: it is generated by the compliant solution, cleared or reported like the invoice it refers to, and carries its own QR code.

The sample corrects the sample tax invoice's two training days, invoiced at 1,500.00 each when the contract said 1,800.00: the note adds 300.00 a day, 600.00 plus 90.00 VAT.