credit note - a bookkeeping document which frees a debtor from,or deprives a creditor of,part or the whole of a debt payable or a debt receivable,e.g.when the debtor receives an allowance for the shortage of some articles in a consignment
Kui käesoleva seaduse § 14 lõikes 7 nimetatud juhul esitatakse uus arve või kreeditarve kauba või teenuse kohta pärast kauba või teenuse käibe tekkimise maksustamisperioodi lõppemist, kajastab nii müüja kui ka ostja sellest tulenevad muudatused uue arve või kreeditarve esitamise maksustamisperioodi kohta esitatud käibedeklaratsioonis.
Analyzing the significant volume of credit notes whose high dollar value required the approval of the director, Capital Region has found that 85% of the dollar values involved were customer refunds. These customer refunds occurred when goods were returned in resale condition and a customer credit invoice is then issued to offset the original invoice.
