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Module 120 min2226 wordsFree — no account

Credit and debit notes: correcting the VAT on an invoice already issued

A way to check what has landed — no marks, no account · 1 section · 353 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

After an invoice is issued, the price turns out higher because of an arithmetic error. What does article 26 require?

Question 2 of 6

Question 2 of 6

Which of these is not a ground for a downward adjustment under paragraph 2?

Question 3 of 6

Question 3 of 6

A transaction takes place on 5 February 2026. Until when does a reduction arising from a later agreement still allow a credit note?

Question 4 of 6

Question 4 of 6

An invoice shows €220 of VAT by mistake instead of €100. How much tax is due until it is corrected?

Question 5 of 6

Question 5 of 6

A customer that had deducted 50% of the VAT receives a credit note carrying €200 of tax. How much does it put back as owed?

Question 6 of 6

Question 6 of 6

What does the SdI do with an adjustment note carrying the supplier's closed VAT number?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.