Direct Approach: Refund Note E-Invoice vs. Credit Note in Handling Returns

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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。




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。


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)。

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