Credit and debit notes
Correct invoices without rewriting history
When a price changes, goods come back or an invoice was wrong, issue a credit or debit note with a controlled reason code — linked to the original invoice, validated like any other document, and recorded in the audit trail.
- Controlled reason codes
- Linked to the original
Last reviewed:
What is the difference between a credit note and a debit note?
A credit note reduces the amount of an issued invoice — for example after a return, a discount or an overcharge. A debit note increases it — for example after an undercharge or an additional charge. In Invoice And Tax both are issued with a controlled reason code and linked to the original invoice.
Outcomes
What you get
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Credit notes
Reduce an issued invoice for returns, discounts or overcharges.
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Debit notes
Increase an issued invoice for undercharges or additional charges.
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Always linked
Every adjustment references the original document, so the chain is clear.
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Controlled reason codes
Reasons are chosen from a controlled list rather than free text.
How it works
An adjustment that traces back
Issued invoices are frozen. To change the amount, you raise an adjustment against the original: choose credit or debit, choose a reason code, and enter the amounts. The note is validated in PINT-OM and issued, and both documents stay linked in reports, the tax ledger and the audit trail.
- Choose the original invoice
- Select credit or debit and a reason code
- Validate and issue — linked to the original
By role
What it means for each role
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Finance team
Corrections without confusion
Customers and suppliers see a clear adjustment linked to the original invoice.
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Accountant
VAT adjusts in the right place
Adjustments flow into the tax ledger used for VAT return preparation.
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IT
Integrity by design
Issued documents are never edited, so systems downstream stay consistent.
Credit and debit note questions
Can I edit an issued invoice instead?
No. Issued versions are frozen. A credit or debit note is the correct way to change the amount.
Do credit notes affect my VAT figures?
Yes. They flow into the tax ledger used for VAT return preparation.
Why are reason codes controlled?
A controlled list keeps adjustments consistent and reportable, and makes them easier to review.
Where can I learn the rules for credit notes in Oman?
See our VAT knowledge centre for general information, and check your specific case with your tax adviser.