Error in a sent invoice? Here is how to fix it with a credit invoice
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
You never edit a sent invoice: you issue a credit note with its own consecutive number and a reference to the original, and process the VAT in the current period.
- Invoice numbers must be consecutive and each number may occur only once, so do not reuse the number of the incorrect invoice.
- If the invoice was substantively wrong, send a new correct invoice right after the credit note; all three documents stay in your records.
- You do not credit an unpaid invoice: for that there is the refund scheme for irrecoverable claims, at the latest one year after the agreed payment date.
- If you charged too little VAT you owe the correct amount regardless, even if your client refuses to pay the difference.
Everyone occasionally sends an invoice with an error in it. The wrong amount, a forgotten discount, the wrong VAT rate or even the wrong client. It is tempting to simply edit the invoice and resend it, but that is not how it works: once sent, an invoice should stay in your records as it is. The proper solution is a credit invoice. This article explains exactly what it must contain, how to process the VAT and which situations do not call for a credit invoice at all.
Why you do not edit a sent invoice
Your invoices must be numbered consecutively without gaps, and your records must be verifiable. If you edit a sent invoice afterwards, your version and your client's version diverge and your VAT return may no longer match your invoices. In an audit, that immediately raises questions. A credit invoice keeps the trail complete: the original invoice, the correction and any new invoice can all be traced.
How to draw up a credit invoice
A credit invoice is a regular invoice with negative amounts that reverses the original invoice in whole or in part. It gets its own consecutive invoice number from your normal sequence, today's date and a clear reference to the original invoice, for example 'credit of invoice 2026-041'. You state the same description, the same VAT rate and the same amounts as on the original invoice, but negative. If you are correcting only part, you credit only that part.
If the invoice was substantively wrong, for example a wrong rate or amount, you send a new, correct invoice with its own number right after the credit invoice. The client then has three documents that add up: the incorrect invoice, the credit and the correct invoice.
- Its own consecutive invoice number from your normal sequence.
- The date on which you draw up the credit invoice, not the date of the original invoice.
- A clear reference: 'credit of invoice 2026-041'.
- The same description and the same VAT rate as on the original invoice, but with negative amounts.
- The same details every invoice needs: name and address of both parties, your VAT number and Chamber of Commerce number. See creating your first invoice.
Worked example: wrong VAT rate used
- Invoice 2026-041: € 1,000 + 21% VAT
- € 1,210
- Credit invoice 2026-058, referring to 2026-041
- -/- € 1,210
- New invoice 2026-059: € 1,000 + 9% VAT
- € 1,090
Result: If the client had already paid € 1,210, they get € 120 back. Your VAT liability falls by € 120 in the current period
Processing the VAT correctly
The credit invoice reduces your turnover and the VAT due in the period in which you issue it. If you had already included the original invoice in an earlier VAT return, the credit invoice corrects that automatically in the current return; you do not need to amend an old return.
Only if, on balance, you declared too much or too little VAT over a closed period and the correction no longer runs through a current return does a supplementary return come into play. Think of an error you only discover after closing the year.
Common situations
Not every error calls for the same approach. This table shows what to do per situation.
| Situation | What you do |
|---|---|
| Wrong amount or rate, client has not paid yet | Credit it and send a new, correct invoice straight away |
| Client has already paid | Refund or offset against the new invoice, and record the agreement |
| Invoice sent to the wrong client | Credit it in full and send the right client a new invoice |
| Discount agreed afterwards | Partial credit invoice for the discount amount |
| Invoice created but never sent | You may edit or delete it, as long as your numbering stays consecutive |
| Client does not pay and will not pay | No credit invoice, but the refund scheme for irrecoverable claims |
You do not credit an unpaid invoice
This is the mistake we see most often. If a client keeps refusing to pay, the invoice does not suddenly become incorrect: the work was delivered and the invoice is right. Crediting it would mean undoing the assignment, and with it your claim. The correct route is the refund scheme for irrecoverable invoices, which reclaims only the VAT. Before it gets that far, credit control and the approach in client does not pay help.
You keep all three
The incorrect invoice, the credit invoice and the new invoice all belong in your records, even though the first is wrong. Together they form the trail showing what happened. All three fall under the seven-year retention obligation.
Frequently asked questions
May I simply edit an invoice I have sent?
No. A sent invoice stays in your records as it is. You correct it with a credit invoice and then send a new, correct invoice if needed. An invoice you never sent may be edited.
What number does a credit invoice get?
The next number in your normal invoice sequence. So you do not use a separate credit series, and you certainly do not reuse the number of the incorrect invoice. You put the reference to the original invoice in the description.
Must I correct an old VAT return after a credit invoice?
Usually not. The credit invoice counts in the period in which you issue it and corrects itself there. Only for an error over a closed year that no longer runs through a current return do you file a supplementary return.
Can I credit part of an invoice?
Yes. For a discount afterwards or a partial delivery that fell through, you credit only that part. State clearly which line of the original invoice the credit relates to.
My client is bankrupt. Do I send a credit invoice?
No. The invoice is not incorrect, only irrecoverable. You reclaim the VAT through the refund scheme for irrecoverable claims. Crediting would wipe out your claim in the estate.
What if the client does not accept the credit invoice?
A credit invoice is not a proposal but a correction of your own records; you do not need permission. If you disagree about the amount, that is a civil dispute you resolve separately from the invoicing.
Sources
- Invoice requirements, including consecutive invoice numbersBelastingdienst · belastingdienst.nl
- VAT refund for irrecoverable claimsBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
