Credit Notes

A credit note reverses or adjusts an already-fiscalised invoice - returns, cancellations, and pricing corrections. Unlike an invoice, a credit note is an application: it goes through an approval step before URA issues its FDN.

A credit note reverses the original invoice, so its quantities and amounts are negative.

A. Credit note against an original invoice

{
    "credit_note": {
        "oriInvoiceNo": "322000150744",
        "applicationTime": "2026-06-01 10:00:00",
        "sellersReferenceNo": "CN-2026-001",
        "remarks": "Customer returned defective goods",
        "goodsDetails": [
            {
                "item": "Premium Water 500ml",
                "qty": "-1",
                "unitPrice": "100000",
                "total": "-100000",
                "tax": "-15254.24",
                ...
            }
        ],
        ...
    }
}

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Response: data contains a referenceNo - keep it to track the application through approval.

Credit notes can be raised for returned goods (expired, damaged, and so on), a cancelled purchase, a miscalculated price, tax or discount, a full or partial waiver after the invoice was issued, or any other reason you describe.

Excise items can be credited too - the original excise details carry over to the credit note. Supporting documents can optionally be attached to the application.

B. Credit note without an original FDN

Credit notes can also be raised without an original FDN - for example for invoices issued before your business adopted EFRIS. The request looks the same as scenario A, without the original invoice references.

C. Tracking & approving applications

D. Cancelling & voiding

What comes next

Once an application is approved, fetch the credit note's own FDN and QR code with POST /invoice-details - the response structure is described in Invoice Response. For debit notes (which increase an invoice's value instead of reducing it), see Fiscal Invoices, scenario H.