A credit note (factură de stornare) takes off an issued invoice, in full or in part. It is an invoice with negative amounts, on the same regime, accounts, VAT rates and exchange rate as the invoice it corrects, numbered from a series like any issued invoice.
01 · Issue it
- Open the issued invoice and press Emite o factură de stornare (Issue a credit note).
- The page says Se mai poate storna din această factură (Still to credit on this invoice), with the amount; what earlier credit notes took off is already counted.
- Serie (Series), or Serie nouă (New series) with its letters in Literele unei serii noi (Letters of a new series), and the Data (Date), not before the invoice.
- Linii (Lines): the invoice’s own lines, ready. Leave them as they are for a full storno, or change the quantities, prices or lines for a partial one; Adaugă un rând (Add a line) adds an empty one. Quantities are taken off: written with or without the minus sign, they go on the credit note as negative.
- Press Emite factura de stornare (Issue the credit note) and confirm: the number of the series is used and the entry is posted now.
A credit note cannot take off more than is left on the invoice, and its total must be below zero.
02 · What happens to the invoice
On an invoice paid in part, the credit note is set against what is still open and the rest is owed back.
- Unpaid: the credit note is set against the invoice as far as it is still unpaid. Both show a payment of the same size and no money moves; with VAT on collection, their VAT shares cancel out.
- Paid: what the credit note takes off is owed back to the client, shown on its page as De restituit clientului (Still owed back to the client). See Refunds of credit notes.
- An invoice in another currency: the credit note is in the same currency, at the invoice’s exchange rate; when the invoice was revalued meanwhile, the difference in lei goes to 765 or 665. See Currency revaluation.
03 · After
- The credit note opens as Factură de stornare emisă (Issued credit note), with Restituit sau compensat (Paid back or set against) instead of the collected amount. The invoice lists it under Facturi de stornare (Credit notes).
- Trimite în e-Factura (Send to e-Factura) sends it as an e-Factura credit note that names the invoice it corrects. See Send to e-Factura.
- How it shows in the returns: D300, D394 and D406.