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A vehicle dealer asks whether credit notes may be issued with a negative sign. The DGT responds that billing regulations do not oppose a credit note having a negative sign, even for the total amount of the previous invoice.
Question posed: The question concerns the manner in which credit notes must be issued, particularly whether, in the event of issuing a credit note, it may be issued with a negative sign.
Credit notes must be issued in accordance with the Billing Regulations, and may indicate the amount of the rectification regardless of its sign, or the data following the rectification indicating the rectified amount. The regulations do not oppose the issuance of a credit note with a negative sign, even for the total amount of the previously issued invoice, allowing for the subsequent issuance of a new invoice with the correct data.
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