Based on the guidelines and the scenario provided (Example 1), it appears that issuing a refund note e-Invoice by Mr. Jamal to document the refunded amount for the faulty chairs directly addresses the situation without the need for a separate credit note.
The refund note e-Invoice serves the dual purpose of documenting the refund and making the necessary adjustment to the original transaction value.
In this context, the refund note e-Invoice effectively reduces the value of the original e-Invoice by the amount refunded for the returned goods.
This approach simplifies the process by directly adjusting the original transaction’s value to reflect the return and refund in a single step.
Therefore, issuing a separate credit note before the refund note e-Invoice would not be necessary unless there was a specific requirement or scenario not covered in the provided example.
The key distinction here is that the refund note e-Invoice is used when there is an actual return of monies to the buyer, as opposed to a credit note which is typically used to adjust the value of transactions without a direct refund.
Since the scenario explicitly involves a refund for the faulty chairs, the use of a refund note e-Invoice is appropriate and aligns with the guidelines for handling such transactions.
However, most accounting software may require the taxpayer to issue a credit note first, subsequently followed by a refund note if the buyer requests for a refund, even though issuing a separate credit note before the refund note e-Invoice would not be necessary based on the e-Invoicing guidelines.
根据电子发票指南和里面所提供的例子（例子1）， Jamal 先生开具退款单电子发票 (Refund Note e-invoice) 来记录故障椅子的退款金额似乎可以直接解决这种情况，而无需单独开具贷记凭证 (Credit Note)。
退款凭证电子发票 (Refund Note e-invoice) 在这里，具有双重用途，既可记录退款，又可对原始交易价值进行必要的调整。
在这种情况下，退款通知单电子发票可有效地将原始电子发票的价值减去退回货物的退款金额。
这种方法简化了流程，只需一步即可直接调整原始交易价值，以反映退货和退款情况。
因此，除非有特殊要求或示例中未涉及的情况，否则没有必要在退款单电子发票之前单独开具贷方通知单。
这里的关键区别在于，退款凭证电子发票 (Refund Note e-invoice) 用于向买方实际退还款项，而贷记通知单 (Credit Note) 通常用于调整交易价值，不直接退款。
由于这种情况明确涉及对故障椅子的退款，因此使用退款通知单电子发票是合适的，也符合处理此类交易的指南。
然而，大多数会计软件可能会要求纳税人先开具贷记凭证 (Credit Note)，然后在买方要求退款时再开具退款凭证电子发票 (Refund Note e-invoice) ，尽管根据电子发票指南，在开具退款凭证电子发票 (Refund Note e-invoice) 之前是没有必要开具单独的贷记通知单 (Credit Note)。
