Short answer
A credit note (creditnota, also creditfactuur or kredietnota) is an invoice with negative amounts that reverses all or part of an invoice you already issued, for example after a mistake, a return, a later discount or a cancellation. It refers to the original invoice, shows the VAT being reversed and goes into your VAT return. The original invoice stays unchanged.
This guide is for freelancers and small-business owners who invoice in the Netherlands or Belgium and need to correct an invoice. It explains when to issue a credit note, what to include in each country, how the VAT correction works and how Peppol e-invoicing affects Belgian credit notes.
What is a credit note?
A credit note is an invoice that reverses all or part of an earlier invoice. Its amounts, including the VAT, are negative. Add the original invoice and the credit note together and you get the amount your customer actually owes.
In Dutch you will see creditnota and creditfactuur in the Netherlands, and creditnota or kredietnota in Belgium. They all mean the same thing. The original invoice stays in your records unchanged: the credit note corrects it rather than replacing it.
When do you need one?
Issue a credit note whenever an invoice you sent no longer matches what your customer owes. These are the typical situations.
- A mistake on the invoice, such as a wrong amount, quantity, VAT rate or customer detail. Credit the whole invoice and send a new, correct one, or credit only the overcharged part.
- A return of some or all of the goods you delivered.
- A discount you agree to after invoicing.
- A canceled order or project that you already invoiced, which you credit in full.
- Not for an unpaid invoice: a credit note means you give up all or part of your claim. Follow up with a payment reminder instead.
Credit notes in the Netherlands: content, numbering and VAT
A Dutch credit note may be a simplified invoice because it amends the original invoice. At minimum it shows the date of issue, your name and address, what you are crediting, the VAT (or the data to calculate it) and a reference to the original invoice. The simplified rules do not apply to intra-EU supplies, distance sales, or supplies in another EU country where the VAT is reverse-charged to the customer (btw verlegd). In those cases, include all regular invoice details.
Give each credit note a number you have not used before. The Dutch Tax and Customs Administration (Belastingdienst) allows one or more sequential invoice series, so your regular series or a separate one both work. Keep invoices and credit notes for 7 years, or 10 years for invoices about real estate.
VAT you already reported comes back when you grant a discount afterwards or the agreement is canceled. Report it in the VAT return (btw-aangifte) for the period in which the discount or cancellation took place, as negative turnover and negative VAT in box 1a or 1b (high or low rate). A customer who already deducted the VAT must repay the VAT on the credited amount.
business.gov.nl: invoice requirements in the Netherlands
Belastingdienst: VAT refund after a price reduction or cancellation (in Dutch)
Credit notes in Belgium: reference, VAT statement and Peppol
A Belgian credit note refers specifically and unambiguously to the invoice it amends, so include that invoice’s number and date. When it reduces VAT you charged, it also carries a fixed statement. In Dutch it reads: "Btw terug te storten aan de Staat in de mate waarin ze oorspronkelijk in aftrek werd gebracht" (VAT to be repaid to the State to the extent it was originally deducted).
Process the credit note in the periodic VAT return for the period in which you issue it, not in the return that included the original invoice.
Since January 1, 2026, VAT-registered businesses established in Belgium must exchange structured e-invoices with each other, by default via Peppol. According to the government’s FAQ, any document that amends such an e-invoice counts as an e-invoice itself and uses the same format, so credit notes go through Peppol too. A 2026 credit note for a PDF invoice from 2025 may still be a PDF if your customer accepts it. Invoices to consumers are outside the obligation.
Worked example with negative amounts
You invoiced 10 hours of consulting but worked 8. Instead of changing the original invoice, you credit the 2 extra hours.
Credit note for 2 hours billed too many
Invoice 2026-0042, September 10, 2026: 10 hours consulting × €85.00 = €850.00 VAT 21% = €178.50 Total = €1,028.50 Credit note 2026-0051, September 24, 2026, for invoice 2026-0042 of September 10, 2026: 2 hours consulting × −€85.00 = −€170.00 VAT 21% = −€35.70 Total = −€205.70 Still due: €1,028.50 − €205.70 = €822.80. If the customer already paid, refund €205.70 or offset it against the next invoice. In Belgium, add the VAT statement shown above.
What to do when you receive one
Check that the credit note refers to the right invoice and that the amounts match what you agreed. If the original invoice is still open, pay only the difference. If you already paid, agree on a refund or an offset against a later invoice.
If you deducted the VAT on the original purchase invoice, you must repay the VAT on the credited amount. The Belastingdienst states this for Dutch businesses; in Belgium, the statement on the credit note reminds VAT-registered customers of the same step. Keep the credit note with the invoice it corrects.
Creating a credit invoice in Factuur Simpel
Open the invoice in Factuur Simpel and choose "Create credit invoice". You get a new invoice for the same customer and lines, with negative amounts. If you only credit part of it, adjust the lines before you save.
The credit invoice takes a number from your regular invoice series, its PDF is titled "FACTUUR" (invoice labels are in Dutch) and it is not linked to the original automatically. Put the original invoice number and date in the reference field, and any required statement, such as the Belgian VAT statement, in the footer text. Through Peppol it goes out as a credit note when the recipient supports one, and otherwise as an invoice with negative amounts. The reference and footer text are included in the attached PDF.
Frequently asked questions
Is a credit note the same as a creditfactuur or kredietnota?
Yes. Creditnota and creditfactuur are the Dutch terms, and in Belgium you will also see kredietnota. All of them mean an invoice with negative amounts that reverses all or part of an earlier invoice. The name does not change the rules: refer to the original invoice and show the VAT being reversed.
Can I edit or delete an invoice instead of issuing a credit note?
Avoid it. Your customer may already have booked the original, and in the Netherlands each invoice number may be used only once. In Belgium, an issued invoice that needs correcting calls for a corrective document that refers to it. Issue a credit note, then send a new invoice if an amount still needs billing.
Does a credit note need its own invoice number?
It should have one. Dutch rules for a simplified credit note do not list a number, but a unique number keeps your records traceable, and the Belastingdienst allows one or more invoice series. In the Netherlands, your regular series or a separate one such as C-2026-001 both work. In Belgium, agree the numbering with your accountant.
Do Belgian credit notes have to go through Peppol?
Yes, when the original invoice was a structured e-invoice between VAT-registered businesses established in Belgium: the credit note then uses the same format. A 2026 credit note for a 2025 PDF invoice may still be a PDF if the customer accepts it. Invoices to consumers are not covered by the obligation.
Turn an invoice into a credit note without retyping it
Factuur Simpel creates a credit invoice with negative amounts from an existing invoice. Add the original invoice number in the reference field and any required statement in the footer, then send it from the app.
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