- 01 Invoice issued INV-2026-0412 · ₱1,120.00. Locked from now on.
- 02 Return approved One of two items comes back.
- 03 Credit note CN-2026-0007 against INV-2026-0412 · −₱560.00, with the reason.
- 04 Books and buyer Sales and what the buyer owes go down; the buyer receives the credit note.
Why you can't just fix the invoice
Before, a wrong invoice was often torn up, deleted or quietly edited. Under e-invoicing, the invoice is data that the buyer already received and that can be sent to BIR. RMC 98-2026 (IV.8) says an issued e-invoice may not be cancelled, changed or deleted. Every change is a new document that points back to the original, so the history stays complete.
Which document to use
| What happened | What you issue |
|---|---|
| The buyer returned some or all of the items | A credit note for the returned items |
| You refunded part of the price | A credit note for the refunded amount |
| You gave a discount after the sale | A credit note for the discount |
| You charged too much by mistake | A credit note for the difference |
| You forgot an item, or the buyer added one | A new invoice that names the first one |
| The whole invoice was wrong (wrong buyer, wrong items) | A credit note for all of it, then a new, correct invoice |
What goes on a credit note
- Its own number, in its own series.
- The number and date of the invoice it corrects.
- The items and quantities credited, never more than the invoice had.
- The VAT on the credited amount, following the original invoice.
- The reason for the correction.
The credit note is delivered to the buyer the same way as the invoice. In your books, it lowers your sales in the period of the credit note, and lowers what the buyer still owes you.
Returns on Shopee, Lazada and TikTok Shop
Marketplace returns often arrive weeks after the sale, when the invoice was issued long ago. Wait until the return is approved, then issue the credit note for the items that came back. If the platform asks for invoices to be uploaded, upload the credit note there too. See e-invoicing for online sellers.
Good habits
- Check before you issue: a preview catches most mistakes that would otherwise need a credit note.
- Never issue a second invoice for the same sale to "replace" the first one; credit the first one.
- Keep the credit notes with the invoices; your accountant will ask for both.
How PrimerLedger helps
In PrimerLedger, an issued e-invoice is locked; nobody can edit or delete it. From the invoice you issue a credit note in a few clicks: pick the lines and quantities to credit (never more than remain), choose the reason, and it gets its own CN number and PDF. You can e-mail it to the buyer, and every report nets it automatically. "Add to invoice" makes a new invoice that names the first one. For online orders, approved returns in your next upload become credit notes in one click. See BIR e-invoicing with PrimerLedger.
Official sources
- RMC No. 98-2026 The e-invoicing guidelines: who is covered, what makes a valid e-invoice, no editing after issue (credit notes instead), outages, the PTI, the EIS Certificate within six months, and the PTT only when BIR directs.
All in one place: official BIR documents on e-invoicing. Guidance in plain words, not tax advice: your accountant or RDO confirms it for your business.