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French credit note (avoir) and corrective invoice

An issued invoice is never corrected by editing or destroying it. Two routes exist: issue a new invoice cancelling and replacing the previous one, or — following established commercial practice — issue a credit note. Either way the document must refer to the original invoice. A credit note must also state the amount excluding tax of the reduction granted and the corresponding VAT amount, failing which the VAT cannot be recovered.

Up to date for 2026 — verified on September 6, 2026ActioFin templateGuide: about 10 min

This content is part of the path: Invoicing and getting paid· Step 9 of 11· Next step: Business-to-business SEPA direct debit mandate (B2B)

Deadlines

As soon as the correction is settled
The credit note is issued once the cancellation or reduction is certain, not when the customer complains.
Before the VAT return for the period
The credit note carries the VAT amount to be set off or refunded: without it, the return repeats the VAT originally invoiced.

Documents to prepare

  • Original invoice: number and date
  • VAT-exclusive amount of the cancellation or reduction
  • Corresponding VAT rate and amount
  • Reason for the correction (cancellation, rebate, discount, volume rebate)
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  • The same document in Word (.docx), so you can edit it before signing.

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Your business (issuer of the credit note)
Why we ask this

The official sheet distinguishes the identity of a sole trader (name followed by "EI") from that of a company (name, legal form, capital): this choice sets the "Émetteur" line of the document.

Why we ask this

A credit note is an invoice for tax purposes: it carries the identity of its issuer, like the invoice it corrects.

For example "SAS au capital de 10 000 €". Not applicable to a sole trader.

Why we ask this

For a company, the legal form and the amount of share capital are mandatory particulars, written after the name.

Why we ask this

It completes the issuer's identification in the header, as on any invoice.

14 digits

Why we ask this

Identifier of the issuing business, written in the header once its check digit is verified: a wrong SIRET invalidates the accounting document.

As shown on your invoices (FR followed by 11 characters).

Why we ask this

Mandatory on any invoice subject to VAT, hence on the credit note correcting one: without it the tax adjustment is attached to nobody.

Customer
Why we ask this

The credit note names the customer whose invoice is corrected: they adjust the VAT they deducted on their side.

Why we ask this

It identifies the customer in the header, as the original invoice did.

Credit note, corrected invoice and reason

Within the chronological series of your invoices, never in a separate series.

Why we ask this

A credit note is numbered in the sequence of your invoices: this number is the identity of the document and opens it.

Credit note date
Why we ask this

It dates the credit note and the closing of the document: the reduction is recorded as of that date.

For example: 27 3 1990

Copied exactly: this is the statement that ties the credit note to the corrected transaction.

Why we ask this

This is the exact reference to the original invoice that the tax doctrine requires: without it the credit note floats, nothing ties it to the corrected transaction.

Date of the corrected invoice
Why we ask this

With the number, it completes the exact reference to the original invoice, written in the sentence that links the two documents.

For example: 27 3 1990

Why we ask this

It states what the credit note corrects — cancellation, rebate, discount or volume rebate — and is written out in full on the document.

What the reduction relates to: the service, the batch of goods, the line concerned.

Why we ask this

It names what the reduction relates to, so the reader of the credit note finds the line on the original invoice.

Amounts of the reduction

The VAT-exclusive amount of the reduction, not the remaining balance.

Digits, then a comma and 2 cents (for example 1250,00); no space and no € sign

Why we ask this

Required by the doctrine: the VAT-exclusive amount of the reduction granted appears on its own line.

The rate shown on the original invoice, copied as is — we do not apply it.

Up to 2 decimals, separated by a comma

Why we ask this

It is written next to the corresponding VAT, so the reader sees the base on which the tax was adjusted.

The VAT corresponding to the reduction, computed by you: without it the credit note does not allow the tax to be recovered.

Digits, then a comma and 2 cents (for example 1250,00); no space and no € sign

Why we ask this

Second required statement: the VAT corresponding to the reduction, separately. This is what allows the tax to be offset or refunded.

VAT-exclusive amount plus VAT, as you computed it. We do not recompute this total.

Digits, then a comma and 2 cents (for example 1250,00); no space and no € sign

Why we ask this

The VAT-inclusive total of the credit note, as you computed it, written under the VAT-exclusive amount and the VAT.

The pre-VAT total of the original invoice less the reduction, as you calculated it. For a full cancellation: 0.

Digits, then a comma and 2 cents (for example 1250,00); no space and no € sign

Why we ask this

Tax doctrine requires the credit note to state the invoice's total excluding VAT once the reduction is applied: it opens the "Facture après application de la réduction" section.

The VAT still due on the original invoice after the reduction, as you calculated it. We do not recompute it.

Digits, then a comma and 2 cents (for example 1250,00); no space and no € sign

Why we ask this

Together with the pre-VAT total, this is the other amount the doctrine requires on the note: the VAT the customer keeps deducting once the reduction is applied.

Place of issue
Why we ask this

The place of issue closes the document with its date, as on an invoice.

A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.

Document preview, updated as you type

NOTE D'AVOIR N° …

Émetteur : …, …, … — SIRET … — TVA intracommunautaire ….

Client : …, ….

Avoir du …, se rapportant à la facture n° … du ….

Motif : annulation de la facture.

Objet : ….

Montants de la réduction

Montant hors taxe…

TVA correspondante (…)…

Montant toutes taxes comprises…

Facture après application de la réduction

Total hors taxe…

TVA due…

Le présent avoir vient en déduction de la facture visée ci-dessus. Il indique le montant hors taxe de la réduction accordée et la taxe sur la valeur ajoutée correspondante.

Fait à …, le …

Signature

Document drafted by ActioFin; it carries no legal standing before the tax authorities. Read it through and adapt it to your situation before signing.

This document is signed by hand, after printing: we do not offer electronic signature. Only a qualified electronic signature, issued by a certified provider, carries the same weight as a handwritten one (eIDAS regulation). A mere click would not — and letting you believe otherwise would expose you the day a body challenges it.

Who this applies to

  • Every business that has to cancel a sale or a service, in whole or in part, after invoicing.
  • Every business granting an after-the-fact discount, rebate or allowance on an operation already invoiced.
  • Anyone seeking to recover the VAT on the part of the price that is no longer due: it is that recovery which makes the particulars compulsory.

Worked example

Example: the €600 allowance granted afterwards by atelier Perrin

Atelier Perrin invoiced €6,000 excluding tax, that is €1,200 of VAT at 20%. A month later it grants a 10% trade allowance for a defect found. It issues a credit note referring to the original invoice and stating €600 excluding tax of reduction and €120 of corresponding VAT. It is that stated VAT figure which lets it set off the €120; without it, the credit note would be a commercial gesture but not a tax act.

How to fill it in, step by step

  1. Choose the route: a new invoice cancelling and replacing the previous one, or a credit note following established practice in your sector.
  2. State the exact reference of the original invoice — number and date: that is what ties the two documents together.
  3. Where you cancel and replace, state expressly that the original invoice is cancelled and repeat all compulsory particulars.
  4. On the credit note, state the amount EXCLUDING TAX of the reduction granted and the corresponding VAT amount, separately.
  5. Keep both documents together: it is the invoice-plus-credit-note pair that evidences the VAT actually due.

The form, line by line

Reference to the original invoice
Compulsory on both routes. Without it the credit note floats: nothing ties the correction to the operation it corrects.
Express mention of cancellation
Required where a new invoice cancels and replaces the previous one: the new invoice must say that it cancels, not merely that it corrects.
Amount excluding tax and VAT of the reduction
Both figures appear separately on the credit note. That is the condition for setting off or obtaining a refund of the VAT on the part of the price no longer due.

Good to know

  • A corrective invoice must repeat all the compulsory particulars of article 242 nonies A of Annex II to the tax code: it is not a free-form note, it is an invoice.
  • An issued invoice is neither modified nor destroyed — correcting it by editing the original file breaks the audit trail and the continuous numbering.
  • Credit notes are not only for cancellations: they also cover discounts, rebates and allowances granted after invoicing.

Common mistakes

  • Re-issuing the original invoice with the right amount instead of issuing a credit note or a cancelling invoice.
  • Issuing a credit note with no reference to the original invoice: the correction becomes unenforceable.
  • Stating only the gross amount of the allowance: without the amount excluding tax and the corresponding VAT, the VAT is not recoverable.
  • Confusing a credit note with an uninvoiced commercial gesture: only a compliant document produces a tax effect.

Frequently asked questions

Can an invoice be corrected by editing it?

No. Rectification goes either through a new invoice cancelling and replacing the previous one — with an exact reference to it and an express mention of its cancellation — or through a credit note, following established commercial practice.

What must a credit note carry for the VAT to be recovered?

The reference to the original invoice, the amount excluding tax of the reduction granted, and the corresponding VAT amount. These particulars condition the set-off or refund of the VAT on the price no longer due.

Credit note or cancelling invoice: which to choose?

Both routes are accepted. Cancelling and replacing suits a wholly redone operation; a credit note suits a partial price reduction — and is the most widespread commercial practice for discounts and rebates.

Is a credit note compulsory for a simple discount?

It is, once the discount comes AFTER invoicing and you intend to recover the corresponding VAT. A reduction already acquired at the time of the transaction goes directly on the original invoice.

Go further

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.