This guide explains how to create and send credit notes through the Recommand Peppol API.
Overview
Credit notes are documents that reverse or adjust previously issued invoices. Common reasons for issuing credit notes include:
- Returning goods
- Correcting billing errors
- Applying discounts after an invoice has been issued
- Canceling services or subscriptions
In the Peppol network, credit notes follow similar structural requirements as invoices but serve the opposite financial purpose.
Prerequisites
- A Recommand account with API access
- Your API key and secret
- A registered company in your Recommand account
- The Peppol address of your recipient
Credit Note Structure
A credit note in the Recommand API contains these key components (see Credit Note model in the API reference):
Required Fields
| Field | Description | Example |
|---|---|---|
creditNoteNumber | Your unique credit note identifier | "CN-2025-001" |
buyer | Recipient company details | See Party model |
paymentMeans | Payment instructions | See PaymentMeans model |
lines | Credit note line items | See Line model |
Optional Fields
| Field | Description | Example |
|---|---|---|
issueDate | Credit note issue date (YYYY-MM-DD) | "2024-05-15" |
note | General credit note explanation | "Returned damaged products" |
buyerReference | Customer's reference number | "RMA-2024-001" |
seller | Your company details (auto-filled if omitted) | See Party model |
paymentTerms | Textual payment terms | { note: "Refund within 14 days" } |
totals | Credit note total amounts | See Totals model |
vat | VAT breakdown | See VatTotals model |
attachments | Supporting documents | See Attachment model |
Creating a Credit Note
Here's a step-by-step guide to creating and sending a credit note:
1. Prepare the Credit Note Data
const creditNote = {
creditNoteNumber: "CN-2025-001",
issueDate: "2024-05-15",
note: "Credit for returned items from invoice INV-2025-001",
// Buyer information (recipient)
buyer: {
vatNumber: "BE0123456789",
name: "Customer Company",
street: "Customer Street 1",
city: "Brussels",
postalZone: "1000",
country: "BE",
},
// Payment information (for refund)
paymentMeans: [
{
paymentMethod: "credit_transfer",
reference: "CN-2025-001",
iban: "BE1234567890", // Usually your bank account for refunds
},
],
// Credit note lines
lines: [
{
name: "Product A",
description: "Returned - Damaged on arrival",
sellersId: "PROD-001",
quantity: "5.00",
unitCode: "C62", // Unit/piece
netPriceAmount: "100.00",
vat: {
category: "S",
percentage: "21.00",
},
},
],
};
javascript
2. Send the Credit Note
Using the sendDocument endpoint:
async function sendCreditNote(companyId, recipientPeppolId, creditNote) {
const response = await fetch(
`https://peppol.recommand.eu/api/peppol/${companyId}/sendDocument`,
{
method: "POST",
headers: {
Authorization:
"Basic " +
Buffer.from("your_api_key:your_api_secret").toString("base64"),
"Content-Type": "application/json",
},
body: JSON.stringify({
recipient: recipientPeppolId,
documentType: "creditNote",
document: creditNote,
}),
}
);
return response.json();
}
// Example usage
const result = await sendCreditNote(
"your_company_id",
"0208:0123456789",
creditNote
);
if (result.success) {
console.log("Credit note sent successfully!");
} else {
console.error("Failed to send credit note:", result.errors);
}
javascript
Common Credit Note Scenarios
1. Full Invoice Cancellation
To cancel an entire invoice, create a credit note with identical line items:
const fullCancellationCreditNote = {
creditNoteNumber: "CN-2025-002",
issueDate: "2024-05-16",
note: "Full cancellation of invoice INV-2025-002",
// ... buyer and payment details ...
lines: [
// Identical line items to the original invoice, with same quantities and amounts
],
};
javascript
2. Partial Refund
For a partial refund, specify only the items being refunded:
const partialRefundCreditNote = {
creditNoteNumber: "CN-2025-003",
issueDate: "2024-05-17",
note: "Partial refund for returned items from invoice INV-2025-003",
// ... buyer and payment details ...
lines: [
// Only include the items being refunded/credited
{
name: "Product B",
quantity: "2.00", // Only 2 units returned out of more purchased
netPriceAmount: "50.00",
vat: {
percentage: "21.00",
},
},
],
};
javascript
3. Price Correction
To correct a pricing error:
const priceCorrectionCreditNote = {
creditNoteNumber: "CN-2025-004",
issueDate: "2024-05-18",
note: "Price correction for invoice INV-2025-004",
// ... buyer and payment details ...
lines: [
{
name: "Consulting Services",
description: "Price adjustment - billed incorrectly",
quantity: "10.00",
unitCode: "HUR", // Hours
netPriceAmount: "20.00", // The amount to be credited (e.g., $20 per hour refund)
vat: {
percentage: "21.00",
},
},
],
};
javascript
Specifying Totals
While the Recommand API can calculate totals automatically, you can also specify them manually:
const creditNote = {
// ... other credit note fields ...
totals: {
taxExclusiveAmount: "500.00", // Total amount before tax
taxInclusiveAmount: "605.00", // Total amount with tax
payableAmount: "605.00", // Total amount to be refunded
},
vat: {
totalVatAmount: "105.00",
subtotals: [
{
taxableAmount: "500.00",
vatAmount: "105.00",
category: "S",
percentage: "21.00",
},
],
},
};
javascript
Including Attachments
You can attach supporting documents to your credit note:
const creditNote = {
// ... other credit note fields ...
attachments: [
{
id: "ATT-001",
documentType: "130", // Supporting document
mimeCode: "application/pdf",
filename: "return_receipt.pdf",
description: "Return receipt confirmation",
embeddedDocument: "base64encodeddocument...",
},
],
};
javascript
If you want to try this out, you can use the following attachment object as an example:
{
id: "LOGO",
documentType: "130", // Supporting document
mimeCode: "image/png",
filename: "recommand.png",
description: "Recommand Logo",
embeddedDocument: "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",
}
json
Best Practices
- Always reference the original invoice: Include the invoice number in the credit note's note or description
- Be specific: Clearly explain why the credit note is being issued
- Use correct amounts: Ensure amounts reflect what's being credited
- Include proper VAT information: VAT must be handled correctly for tax reporting
- Verify the recipient: Always check if the recipient exists in the Peppol network before sending (see recipient verification endpoint)
- Keep records: Maintain relationships between invoices and their credit notes in your system