I need to change an invoice's value after issuing it — credit note or debit note?

A tax credit note must be issued when the amount due drops below the original invoice — for example, when the supply is cancelled entirely, a later discount reduces the price, goods are returned with a refund, or you discover VAT was calculated incorrectly (say, charging 5% on a supply that should have been zero-rated). A debit note is used the other way round, when the amount due ends up higher than the original invoice. Both must clearly reference the original invoice number so the audit trail stays intact.

A valid tax credit note must contain: the title "Tax Credit Note," a unique sequential number, both the supplier's and customer's details including their Tax Registration Numbers, the issue date with a reference to the original invoice, a description of the goods or services, the original amount, the corrected amount, and the difference between them, the adjusted VAT amount, and the reason for issuance — all figures stated in UAE dirhams. The legal deadline to issue and deliver it to the customer is 14 calendar days from the date of the adjusting event itself. RASEEKH reviews your credit and debit notes to make sure both the timing and the content hold up before they turn into an audit finding.