What is a Debit Note? — Increasing invoiced value
A debit note is a document by which the seller increases the buyer's obligation. Issued when the invoiced amount is too low — due to error, additional costs, or price change.
Definition
A debit note is a document by which the seller increases the buyer's obligation. Issued when the invoiced amount is too low — due to error, additional costs, or price change.
Details
A debit note must reference the original invoice. It increases the VAT amount for the relevant period. In e-Faktura, debit notes are submitted with type '383' (Debit Note). Opposite of a credit note.
Example
You sent an invoice for 100,000 MKD but the actual cost was 120,000 MKD. You issue a debit note for the 20,000 MKD difference + VAT.