nota de crédito
Published 6 November 2026, 09:07
nota de crédito (credit note, a correcting document)
A document that reduces the amount of an invoice already issued, either by the difference or by the whole incorrect amount. It corrects a mistake without wiping out the original document — after the credit note, a new invoice is issued for the right amount, and the tax office keeps a record of the whole chain: the original amount, the reduction and the final figure.
Where you come across it. A self-employed person got the amount wrong on a fatura-recibo; the seller refunded part of the money or cancelled a service, but the document had already been issued.
Don't confuse it with cancelling a document: cancellation wipes out the invoice entirely and is only appropriate when there was no transaction at all. The issue date is never backdated — the actual day of the transaction goes in the data da transação field.