Invoice and billing document template
Credit note template
A credit note with the same automatic VAT and total calculation as the invoice, a reference back to the original invoice, and a stated reason for the credit. Copy the field reference, download the Excel workbook, or send a personalized credit note to every affected customer at once.
Country requirements are in the table below.
E-invoicing notice
A spreadsheet or PDF invoice generated here is not a structured e-invoice. Germany, Italy, Poland, France, and Spain each require, or are actively phasing in, a specific electronic format (like XRechnung, FatturaPA, KSeF, Factur-X, or Verifactu) delivered through a government platform or accredited network, not an emailed spreadsheet or PDF. Check whether your country's mandate already applies to your business before relying on this template for a sale that has to be reported that way.
A credit note reduces the balance a customer owes on a specific, already-issued invoice: a return, an overcharge, a pricing correction, or a service issue, itemized and totaled the same way the original invoice was. It references the original invoice number and date so both documents stay linked in your records.
A return, refund, or pricing correction rarely affects just one customer at a time, especially after a batch shipment or a pricing error is found. Upload this workbook as an Excel template to MailMergic, upload a spreadsheet with one row per credit, and generate one personalized, correctly totaled credit note per row.
What is inside the Excel download
More than a plain spreadsheet an AI chat can improvise: a complete, formula-driven workbook built for billing and shipping teams who use it for real.
- The same five-line VAT, net, and gross formula layer as the invoice, so a credit total is calculated the same way the original charge was.
- Original invoice number and date fields up front, so the credit note stays linked to what it corrects.
- A dedicated Reason for credit field, so the record explains why the balance changed, not just by how much.
- Native @token merge fields already wired for issuing credits to a whole batch of affected customers at once.
Field reference
Copy the plain field list below, or download the formatted Excel workbook with the formulas and layout built in.
CREDIT NOTE - FIELD REFERENCE Spreadsheet columns, not letter prose: every @token below is bound to a cell in the workbook, listed in the order it reads down the page. Your own business details (name, address, VAT ID, bank details) are typed directly into the template and are not @tokens, so they are not listed here. DOCUMENT DETAILS @credit_note_number CN-2026-0058 @document_date August 12, 2026 @original_invoice_number INV-2026-0184 @original_invoice_date August 12, 2026 @currency EUR CREDIT TO @buyer_name Norwood Design Studio @buyer_address 14 Ashfield Lane, Bristol BS1 4TR, United Kingdom @buyer_vat_id GB741852963 LINE ITEMS (Description / Qty / Unit price; VAT, Net, and Gross calculate automatically) @item1_desc Late-delivery service credit @item1_qty 1 @item1_price 120.00 @item2_desc Courier fee refund @item2_qty 1 @item2_price 25.00 @item3_desc Damaged item replacement credit @item3_qty 1 @item3_price 45.00 @item4_desc Pricing correction adjustment @item4_qty 1 @item4_price 18.00 @item5_desc Goodwill discount @item5_qty 1 @item5_price 30.00 REASON AND NOTES @credit_reason Design system documentation delivered later than agreed @notes Thank you for your business.
Merge fields: one spreadsheet column each
Filled per document row in a bulk run, straight from your billing spreadsheet.
@credit_note_numberCN-2026-0058@document_dateAugust 12, 2026@original_invoice_numberINV-2026-0184@original_invoice_dateAugust 12, 2026@currencyEUR@buyer_nameNorwood Design Studio@buyer_address14 Ashfield Lane, Bristol BS1 4TR, United Kingdom@buyer_vat_idGB741852963@item1_descLate-delivery service credit@item1_qty1@item1_price120.00@item2_descCourier fee refund@item2_qty1@item2_price25.00@item3_descDamaged item replacement credit@item3_qty1@item3_price45.00@item4_descPricing correction adjustment@item4_qty1@item4_price18.00@item5_descGoodwill discount@item5_qty1@item5_price30.00@credit_reasonDesign system documentation delivered later than agreed@notesThank you for your business.Invoice content requirements by country
Most countries expect a credit note to carry the same mandatory content as the invoice it corrects. What a valid invoice, and by extension a credit note, must show, country by country. Coverage spans the EU's major economies plus the UK, Switzerland, and the US.
| Country | What the invoice must show |
|---|---|
| Germany (DE) | Supplier and recipient full name and address; supplier tax number or VAT ID; issue date; a unique sequential invoice number; quantity and type of goods or scope of the service; date of supply (or of advance payment); net amount broken down by tax rate plus any agreed discount; the applicable VAT rate and tax amount, or the exemption relied on |
| Austria (AT) | Supplier and recipient name and address; quantity and description of goods or type and scope of the service; date of delivery or the period covered; net remuneration and applicable tax rate, or the exemption relied on; tax amount; issue date; sequential invoice number; supplier VAT ID; recipient VAT ID too once the invoice exceeds EUR 10,000 |
| Switzerland (CH) | Only required on request. Must identify supplier, recipient and service type, and as a rule show: supplier name and place plus a note that it is VAT registered with its registration number; recipient name and place; date or period of supply if different from the invoice date; nature and scope of the service; the consideration; and the applicable tax rate and tax amount. No sequential numbering requirement |
| United Kingdom (UK) | A unique sequential number; the tax point (time of supply); date of issue; supplier name, address and VAT registration number; customer name and address; a description of the goods or services with, per line, the quantity, VAT rate and amount payable excluding VAT; unit price; any cash discount rate; total payable excluding VAT; and total VAT chargeable in sterling |
| Ireland (IE) | Date of issue; a unique sequential invoice number; supplier full name, address and VAT number; customer full name and address, plus VAT number for reverse charge or intra-Community supplies; quantity and nature of goods or extent of services; date of supply; VAT-exclusive unit price; discounts; taxable amount broken down by VAT rate; the rate or rates applied; total VAT payable |
| France (FR) | Full name, address and SIREN of both parties; seller VAT number, and buyer VAT number for reverse charge or intra-EU supplies; invoice date; a unique sequential number; delivery address if different; per line the quantity, description, unit price and VAT rate; date of supply if different from the invoice date; discounts; total VAT broken down by rate; exemption references; self-billing and special-regime notations |
| Italy (IT) | Issue date; a sequential number; supplier name, address and VAT number; buyer name, address and tax ID; nature, quality and quantity of the goods or services; date of delivery or performance if different from the invoice date; the consideration and taxable base; VAT rate, amount and taxable base; vehicle data for intra-EU new means of transport; a self-billing notation where the customer issues the invoice |
| Spain (ES) | Sequential number and series; issue date; full name and NIF of both issuer and recipient; complete addresses; description of the goods or services; unit price and discounts; applicable VAT rate or rates; VAT amount stated separately; date of the operation if different from the issue date; exemption reference; special-regime notations |
| Netherlands (NL) | Issuance date; a sequential invoice number; VAT ID of the supplier and, where relevant, the customer; full name and address of both parties; quantity and description of the goods or services; date of supply if different from the invoice date; taxable amount per VAT rate; the applicable VAT rate or rates; VAT amount payable; notations for reverse charge, exemptions and margin schemes |
| Belgium (BE) | Date and sequential number; supplier and customer name, address and VAT number; date of the chargeable event or of payment; description and quantity of the goods or services; taxable amount and unit price excluding VAT; applicable VAT rate or rates and total VAT amount; either an exemption reference or a reverse-charge or self-billing notation; special-regime notations |
| Poland (PL) | Issue date; sequential number; supplier and buyer names and addresses; supplier and buyer NIP; date of supply if different from the issue date; description and quantity; net unit price; discounts; net value per rate; applicable VAT rate; VAT amount; gross total |
| Sweden (SE) | Issue date; sequential invoice number; seller VAT number, and buyer VAT number for reverse charge; full seller and buyer name and address; quantity and description of the goods or services; delivery date; taxable amount per rate with unit price and discounts; applicable VAT rate; VAT amount payable; conditional notations for self-billing, reverse charge, margin schemes and new means of transport |
| Denmark (DK) | Issue date; sequential number; seller CVR or SE number; seller and buyer name and address; quantity and type of goods or scope of the service; delivery date if different from the invoice date; taxable amount; unit price excluding VAT; discounts; applicable VAT rate; VAT amount stated separately |
| United States (US) | No VAT and no federal statute governs invoice content. Federal recordkeeping rules (26 U.S.C. 6001) require retaining adequate records to substantiate income and deductions but say nothing about invoice format. What a valid invoice must show is instead set by each state sales tax regime where one exists, plus ordinary commercial practice |
Last reviewed August 2026. Spotted a change for one of these countries? Tell us at support@mailmergic.com.
These templates and country tables are general information, not legal advice, and not tax advice. VAT and invoicing rules vary by country and change often, and several of the countries in the table are actively phasing in new e-invoicing mandates. Confirm the current requirements for your jurisdiction, or consult a tax advisor or accountant, before relying on them for a real invoice.
Before you send this credit note
- 1.Confirm the original invoice number and date are correct before the credit note goes out; a mismatched reference is hard to trace later.
- 2.Match the VAT rate on each credited line to the rate actually charged on the original invoice, not a default.
- 3.Write the reason for credit as a specific, factual explanation your records will still make sense of later.
- 4.Use a credit note numbering sequence separate from your invoice numbers.
- 5.Check the country requirements table below; several countries expect a credit note to carry the same content fields as the invoice it corrects.
When to use this template
Returns and refunds
Issue a correctly totaled credit note for every returned item or refunded order in a batch.
Pricing correction sweeps
Send a credit note to every customer affected by a pricing or billing error at once, each referencing the right original invoice.
Service-issue goodwill credits
Apply a partial credit across a group of affected customers with a consistent, documented reason.
Generate it for your whole list at once
One document, one spreadsheet, one personalized, correctly totaled copy per row. That is what MailMergic is for.
Upload the workbook template
Use the Excel download as-is, or edit it first. The @token merge fields and formulas are already in place.
Upload your billing spreadsheet
One row per document: buyer, line items, dates, whatever it needs. Excel, CSV, and Google Sheets all work.
Generate and deliver
One personalized, correctly totaled document per row. Download them all as PDFs, or email each customer with delivery and open tracking.
Credit note FAQ
What is a credit note used for?
Does a credit note need to show VAT?
Can a credit note be for more than the original invoice?
Can I issue credit notes to several customers at once?
Other invoice and billing templates
Invoice
A five-line invoice that calculates VAT, subtotal, and the total due automatically as you fill in each row.
Receipt
Confirms an amount received against an invoice, with the payment method and date.
Quotation
A priced offer with a validity date and lead time, clearly marked as not a tax invoice.
Purchase order
Confirms what you are buying, from whom, and where it should be delivered, with the total calculated for you.
Proforma invoice
An estimated total and delivery terms a buyer can use for a deposit, an import, or a letter of credit, marked as not a VAT invoice.
Statement of account
An opening balance plus five transactions with the running balance calculated for you, ending in a closing balance to check against your records.
Commercial invoice
The customs declaration fields an export shipment needs (HS code, incoterms, country of origin, weight), with the declared value calculated for you.
Packing list
What is inside a shipment and how it was packed, carrier and tracking included, with no prices or amounts.
Delivery note
What was delivered and a signature confirming it arrived in good condition, with no prices or amounts.
All invoice and billing templates
Browse the full set of free invoice and billing templates.
These templates and country tables are general information, not legal advice, and not tax advice. VAT and invoicing rules vary by country and change often, and several of the countries in the table are actively phasing in new e-invoicing mandates. Confirm the current requirements for your jurisdiction, or consult a tax advisor or accountant, before relying on them for a real invoice.