Electronic credit and debit notes: how to correct an invoice you already issued

You already issued an electronic invoice and now you need to adjust it: a wrong amount, a return, a discount agreed later, or a charge that fell short. The golden rule of Uruguay's electronic invoicing system is that an issued receipt cannot be 'deleted'. To correct it, you issue another receipt that adjusts it: the e-Nota de Crédito (credit note, to lower or cancel) or the e-Nota de Débito (debit note, to raise). Here's which to use and how, with the definitions from DGI Resolution 798/012.

First: an issued invoice can't be deleted

A CFE (Comprobante Fiscal Electrónico) is a fiscally valid document already recorded with DGI. There's no button to 'delete' or 'edit' an invoice you already issued and signed. What you can do is issue a new receipt that adjusts the previous one: if you overcharged or there was a return, you fix it with a credit note; if you undercharged, with a debit note. Both are also CFE and are issued through the same system.

The e-Nota de Crédito (credit note): to lower or cancel

The credit note is used to reduce or cancel an already-issued invoice: goods returns, discounts granted later, an amount overcharged, or the outright cancellation of an operation that didn't go through. Instead of touching the original invoice, you issue this note that adjusts it downward. The resolution defines it like this:

DGI Resolution 798/012, numeral 1 — Nota de Crédito de e-Factura:

«comprobante fiscal electrónico utilizado para documentar ajustes a la baja o anulaciones, en relación a operaciones previamente documentadas en e-Facturas.»

In English: an electronic fiscal receipt used to document downward adjustments or cancellations, in relation to operations previously documented in e-Facturas.

The e-Nota de Débito (debit note): to raise

The debit note is the opposite: it's used to increase the amount of an already-invoiced operation. You use it when you need to add a missing charge, late-payment interest, or an upward adjustment agreed after the original invoice was issued. The resolution defines it like this:

DGI Resolution 798/012, numeral 1 — Nota de Débito de e-Factura:

«comprobante fiscal electrónico utilizado para documentar ajustes al alza en relación a operaciones previamente documentadas en e-Facturas.»

In English: an electronic fiscal receipt used to document upward adjustments in relation to operations previously documented in e-Facturas.

They always reference the original invoice

A credit or debit note doesn't stand alone: it must state which receipt it adjusts. Your invoicing system asks you to identify the original invoice (its type, series and number) so DGI can link the adjustment to the operation it corrects. That's why it's handy to have the details of the receipt you're going to modify.

How to issue them

Just like any CFE: from your electronic invoicing system or your authorized provider's. You pick the receipt type (credit or debit note as appropriate), reference the original invoice, enter the adjustment and issue it. It gets electronically signed and reported to DGI like any other receipt. There's no separate procedure or special form at DGI.

Which one do I use?

Simple rule: if the adjustment means the customer pays less (or nothing), it's a credit note — return, discount, downward error, cancellation. If the adjustment means they pay more, it's a debit note — omitted charge, interest, upward error. If you're unsure about the VAT treatment or the right moment to issue it, check with your accountant or provider.

One detail worth checking

Since each note is also a CFE, it goes into your daily report to DGI and your VAT records. Check that the notes are correctly linked to the original invoice and that the amounts reconcile, especially if you cancelled an entire operation. If something doesn't add up, your provider can help you fix it.

• Electronic invoicing (CFE) in Uruguay: how it works
• The daily invoice report to DGI

Frequently asked questions

• Can I delete an electronic invoice I already issued? No. You correct it by issuing a credit or debit note that adjusts it.
• When do I use a credit note? To lower or cancel: returns, discounts, overcharges, operations that didn't go through.
• When do I use a debit note? To raise: missing charges, interest, upward adjustments.
• Does the note have to point to the original invoice? Yes, it must reference the receipt it adjusts.
• Is it a separate procedure at DGI? No. You issue it from your invoicing system like any CFE.
• Is the note also an electronic invoice? Yes, it's a CFE and is reported to DGI like the rest.

In short: in electronic invoicing you don't 'delete' anything. If you issued an invoice and it needs adjusting, you use an e-Nota de Crédito to reduce or cancel, or an e-Nota de Débito to increase, always referencing the original. They're CFE like any other and are issued from your system. When in doubt about the tax treatment, confirm with your accountant or provider.