Credit Note Template

Free Credit Note Template for Car Dealers

A credit note corrects an already issued invoice – whether due to a return, a price reduction or an incorrect billing. In the car trade, credit notes occur regularly: for reversals, trade-ins or retroactive discounts. Our free template contains all mandatory information and is GoBD compliant.

What Does the Credit Note Template Include?

• Header: Company details, credit note number, date
• Reference: Reference to the original invoice (invoice number and date)
• Recipient: Details of the customer to whom the credit note is issued
• Credit Note Items: Description of the corrected items with amounts
• Taxation: Tax rate and tax amount (analogous to the original invoice)
• Total Amount: Credit note amount as a negative value or clearly marked
• Reason: Reason for the credit note (return, price reduction, correction)
• Payment Note: How the amount will be refunded (bank transfer, offset)

Mandatory Information on a Credit Note

A credit note must contain the same mandatory information as an invoice (§14 UStG), plus:

• Clear designation as “credit note” or “reversal invoice”
• Reference to the corrected original invoice (number and date)
• Sequential credit note number (may run in the same number sequence as invoices)
• Tax rate and tax amount must correspond to those of the original invoice
• For margin taxation: Note “margin taxation pursuant to §25a UStG”

Important: In tax law, “credit note” has a dual meaning. A credit note within the meaning of §14 UStG is an invoice issued by the service recipient. In everyday usage, “credit note” means an invoice correction. The tax-correct term for an invoice correction is “correction invoice” or “reversal invoice”.

When Is a Credit Note Issued?

• Reversal: When a vehicle sale is reversed (e.g., due to hidden defects)
• Price Reduction: When a retroactive discount is granted
• Incorrect Invoice: When the original invoice contains errors (wrong amount, wrong tax)
• Partial Return: When individual items of an invoice are cancelled
• Warranty: When the customer is entitled to a price reduction due to a defect

Tips for Correct Credit Notes

• Always reference the original invoice: Without a reference, the credit note is not traceable for the tax authorities
• Same taxation: The credit note must apply the same tax rate as the original invoice
• Sequential numbering: Credit notes require their own or shared numbering with invoices
• Create promptly: Credit notes should be created promptly after the triggering event, not months later
• Document the reason: Record the reason for the credit note in writing – this provides protection during audits
• Do not exceed the original invoice amount: A credit note can be for a maximum of the original invoice value

Automatic Credit Notes with AutoPult

Our template is designed for manual use. AutoPult creates credit notes directly from the original invoice: one click, state the reason, done. All data is automatically transferred, the tax is correctly calculated and the credit note is archived in an audit-proof manner. The accounting is automatically adjusted and the DATEV export is updated.