Credit and debit notes

An issued invoice cannot be edited or deleted. That is ZATCA's rule, not a limit of Clix: the invoice is a tax record from the moment ZATCA clears or receives it (E-Invoicing Detailed Guidelines §5.4). You correct it by issuing a note that points at it.

Who. Admin, Accountant and Create invoice.

Note	Use it to	Effect
Credit note	Reduce what the buyer owes — a return, a discount granted late, an overcharge, a cancellation	Decreases the original
Debit note	Increase what the buyer owes — an undercharge, extra goods, a missed fee	Increases the original

What you see

Credit and debit notes live under Invoices in the sidebar and each has its own list, with the same statuses and ZATCA flow as invoices. Each list shows 10 notes a page.

What you see	Credit Note List	Debit Note List
Button	Reduce Invoice Amount	Increase Invoice Amount
Search	A note number or a client name. Two or more characters open a list of matches; click one to open the note.	Same
Filter	Date From, Date To, Amount Range, Clients, VAT Rate (15%, 5% or 0%) and VAT Category Code (S, Z or O)	Date From, Date To and Amount Range
Export	CSV downloads credit-note.csv, with the notes that match your filters	CSV downloads debit-notes.csv, the same way
On each row	A download icon: Download PDF	Same

View invoice users see both lists but not the create buttons.

Click a note to open it. The page has a Download PDF icon next to its number and two tabs:

• Credit note details (or Debit note details): the note's lines, totals and ZATCA status, laid out like an invoice.
• Attachment: the Attachment list. Admin, Accountant and Create invoice can add a file here: PNG or JPG, up to 800 KB. Click a file to download it.

Tasks

• Issue a credit note
• Reduce the price on a line
• Issue a debit note
• Cancel an invoice entirely
• Manage the list of reasons

Issue a credit note

A credit note reduces an invoice that is already final. You never edit the invoice itself. The note sits beside it, names it, and takes an amount off.

Why ZATCA requires it.

• A note is due when a sale is cancelled, its price drops after the sale, goods come back and you accept them, or the invoice carries wrong details about you or the buyer. (Tax Invoicing guideline §7.1)
• Issue it within the first 15 days of the month after the event. A return accepted on 3 October needs its note by 15 November. (Tax Invoicing guideline §7.2; VAT Implementing Regulations Art. 54(6), current Arabic text)
• The note must name the original invoice (XML Standard BR-KSA-56) and give a reason (XML Standard BR-KSA-17).

Who. Admin, Accountant, Create invoice.

1. Open Invoices → Issued and find the invoice. Its status must be Cleared or Reported.
2. Open its ⋮ menu and click Issue credit or debit note. The Adjust This Invoice dialog opens.

3. Choose Credit Note — "Reduce invoice amount".

   

4. The credit note page opens with the invoice under Original invoice. Each line shows its Original Quantity and Remaining Quantity. Set how many to credit with − and +, or click Return all to credit everything left on that line. A line with nothing left reads No items left for credit note. To take an amount off each unit instead of returning it, see Reduce the price on a line.

5. Choose the Payment method. It is required.
6. Under Select Reason, pick why. ZATCA requires a reason. If the one you need is missing, click Add new reason.
7. Under Credit Note Information, set the Supply date (when the goods or services were delivered) and the Supply due date (the end of the delivery period). Both start at today. The supply date cannot be after the supply due date.
8. Optional: open Additional invoice options and click Add Discount for a discount on the whole note.
9. Click Preview and Issue Note.
10. Check the preview, then issue.

A full credit cancels the invoice in effect; a partial credit reduces it.

You can also start from Invoices → Credit Notes → Reduce Invoice Amount and then pick the invoice.

Result. The note goes through the same ZATCA flow as the invoice — cleared for standard, reported for simplified — and references the original.

Clix refuses a credit note that:

• corrects anything but a tax invoice — a note cannot correct another note;
• takes a quantity larger than what is left on the original line;
• credits more per unit than the invoice's price;
• credits more on a line than is left of that line's value after earlier credit notes;
• uses a different currency, buyer or ZATCA connection from the original.

One credit note may cover several invoices, as long as they share the buyer and the ZATCA connection. ZATCA allows one note for several invoices to the same customer, provided it names each one. (Tax Invoicing guideline §7.2.1)

Next. Reduce the price on a line · Cancel an invoice entirely · What this means for your VAT · Invoice types → Credit and debit notes

Reduce the price on a line

A price correction is a credit note that takes an amount off each unit, while the buyer keeps the goods. Use it for a late discount, an agreed price drop or an overcharge.

Why ZATCA requires it. A change in the agreed price after the sale, a later discount included, calls for a credit note. (Tax Invoicing guideline §7.1)

Who. Admin, Accountant, Create invoice.

1. Follow Issue a credit note to step 4.
2. On the line, set with − and + how many units the reduction covers.
3. Tick Reduce the price instead of returning units.
4. In Amount off per unit, type the amount to take off each unit. It must be more than 0 and at most the line's price. The hint under the field shows the most you can type.
5. Finish the note: payment method, reason, dates, then Preview and Issue Note.

Result. The note credits quantity × amount off, plus its VAT. A line of 1 × 100.00 SAR at 15% with 30.00 off credits 30.00 + 4.50 VAT = 34.50 SAR. The line keeps the invoice's name, unit and VAT; you choose only the units and the amount.

The money limit is per line. Everything credited on a line, returns and price corrections together, cannot exceed the line's value:

• The correction takes no units back. The units can still be returned later, up to the money left on the line.
• On a 1 × 100.00 line with 30.00 already taken off, 70.00 is left. A full return of 100.00 is refused ("Left to credit: 70.00"); a second correction of 70.00 fits.
• The correction takes no share of the invoice's document discount.
• To raise a price, issue a debit note. A credit note never credits more per unit than the invoice's price.

The mobile app does returns only.

Next. Issue a credit note · Invoice types → Example: a discount after the sale

Issue a debit note

A debit note increases an invoice that is already final. Use it when you charged too little: a missed fee, extra goods, a price the buyer agreed to raise after the sale. The original invoice stays as it is.

Why ZATCA requires it. Once an invoice is issued, any later change to its value must go through a note (Tax Invoicing guideline §7.1). The same 15-day deadline applies: within the first 15 days of the month after the event (§7.2). The note must name the original invoice (BR-KSA-56) and give a reason (BR-KSA-17).

Who. Admin, Accountant, Create invoice.

1. Open Invoices → Issued and find the invoice. Its status must be Cleared or Reported.
2. Open its ⋮ menu and click Issue credit or debit note.
3. Choose Debit Note — "Increase invoice amount".
4. Under Select Reason, pick why.
5. Add the lines for the extra amount.
6. Click Preview and Issue Note.
7. Check the preview, then issue.

Or start from Invoices → Debit Notes → Increase Invoice Amount. A debit note corrects one invoice and has no upper limit.

Result. The note goes to ZATCA like the original — cleared for standard, reported for simplified — and the buyer owes the extra amount.

Next. Manage the list of reasons · Invoice types → Example: a missed delivery fee

Cancel an invoice entirely

There is no delete. To cancel an issued invoice, issue a credit note for the full amount. The invoice and the note both stay on record, and together they come to zero.

Why ZATCA requires it. An e-invoicing system must not let anyone delete or change an invoice once it is issued (E-Invoicing Detailed Guidelines §5.4). A cancelled sale is one of the cases that call for a credit note (Tax Invoicing guideline §7.1), within the first 15 days of the month after the cancellation (§7.2).

Who. Admin, Accountant, Create invoice.

1. Follow Issue a credit note.
2. Under Select Reason, pick your cancellation reason.
3. Credit every line in full: click Return all on each line.
4. Issue the note.

Result. The invoice and the note net to zero. The invoice stays in Invoices → Issued, and the note appears in Invoices → Credit Notes.

The reason goes to ZATCA

The reason is a ZATCA field, not a comment for your files. Pick the one that describes what happened.

If ZATCA rejected the invoice, it was never valid and needs no credit note. See Replace a rejected invoice.

Next. Manage the list of reasons · VAT reports

Manage the list of reasons

The reasons you pick from under Select Reason on every note. The list starts empty: Clix ships no reasons, and each organisation writes its own.

Why ZATCA requires it. Every credit and debit note must carry the reason it was issued (XML Standard BR-KSA-17), stated in terms of the VAT Implementing Regulations (Implementation Resolution, Annex 2, item 13.2). The reason's English and Arabic descriptions go to ZATCA on the note.

Who. Admin, Accountant and Create invoice add, deactivate and activate reasons. Only Admin sees Delete. View invoice can see the list.

1. Open Invoices → Adjust Reasons.
2. Click Add reason.
3. Fill in the fields below.
4. Click Add reason.

Field	Notes
Reason Type	Credit note, Debit note or Invoice. A credit-note reason does not appear on a debit note
Reason Name and Reason Name (Arabic)	Both required
Reason description and Reason Description (Arabic)	Both required. Both go to ZATCA as the note's reason

Result. The reason is saved as Active and appears under Select Reason for that document type. The form has no status field: every new reason starts active. You can also add one mid-note with Add new reason.

The Reasons list shows 10 reasons a page:

What you see	What it does
Columns	Reason Name, Associated category (Credit note, Debit note or Invoice) and Status
Search	Type part of a name. Two or more characters open a list of matches; click one to filter the list to it.
Sort by	Latest (the default) or Oldest
Filter	Is Active and Associated category

The list shows only active reasons at first. To see inactive ones, open Filter and switch Is Active off.

To retire a reason, open its Manage menu:

Action	Who	Effect
Deactivate	Admin, Accountant, Create invoice	The reason becomes Inactive and leaves Select Reason. Notes already issued keep it.
Activate	Admin, Accountant, Create invoice	Brings an inactive reason back
Delete	Admin	Asks first ("Are you sure you want to delete this reason?"; Keep Reason or Delete). It then marks the reason Inactive, the same as Deactivate. The reason is not erased, and Activate brings it back.

Start from ZATCA's own list

ZATCA names five cases for a note (Tax Invoicing guideline §7.1). One reason per case covers most corrections:

ZATCA's case	A reason you might add
The supply is cancelled or suspended, in whole or in part	Cancelled order
The nature of the supply changes, and so does the tax	Change in what was supplied
The agreed price changes after the sale, including a later discount	Price correction · Late discount
Goods or services are returned and you accept them	Returned goods
The invoice has wrong details about you or the buyer	Wrong buyer or seller details

A lower price after the sale

For a price drop or a late discount, a credit note can take an amount off each unit while the buyer keeps the goods. It keeps the invoice line's name and VAT. See Reduce the price on a line.

Set these up before your first correction, not during one

You will reach for a credit note when a customer is waiting. Add the handful you expect while nothing is urgent.

Next. Issue a credit note · Issue a debit note

What this means for your VAT

A note counts in the VAT period it is issued in, not the period of the original. A credit note in October against a September invoice reduces October's output VAT. (Tax Invoicing guideline §7.1.1) See VAT reports.

ZATCA sources

Rule	Document	Section	Page
When a note is due	Guideline for Tax Invoicing and Records under VAT Provisions, v3, May 2026	§7.1	p. 37
Which period the note counts in	Same guideline	§7.1.1	p. 38
15-day deadline; one note for several invoices	Same guideline	§7.2, §7.2.1	p. 39
Deadline, legal basis	VAT Implementing Regulations, current Arabic text	Art. 54(6)	p. 59
No deleting or changing issued invoices	E-Invoicing Detailed Guidelines, v2, May 2023	§5.4	p. 25
Reason required	Electronic Invoice XML Implementation Standard, v1.2	BR-KSA-17	p. 52
Reference to the original invoice	Same standard	BR-KSA-56	p. 57
Reason per the VAT Implementing Regulations	E-Invoicing Implementation Resolution	Annex 2, item 13.2	p. 33

Where the English and Arabic texts differ, ZATCA says the Arabic prevails.

Related

• Invoices
• Invoice types
• VAT reports
• Glossary: credit note · debit note