debetnotas

A debetnota, also known as a debit note, is a commercial document issued by a buyer to a seller to request an adjustment to a previously issued invoice. It is commonly used when goods are returned, prices are corrected, or an invoice contains an overcharge or billing error. The debit note formalizes the reduction in the amount payable to the seller and may accompany a credit note depending on the agreement between the parties and local practice.

A typical debetnota includes the names and addresses of the buyer and seller, a debit note number and date, a reference to the original invoice or purchase order, the amount being debited, currency, and a brief reason for the adjustment. It may also indicate tax treatment or other regulatory identifiers when relevant.

In practice, the buyer issues a debetnota to record a decrease in the amount owed to the seller. The seller, upon receiving the debit note, may issue a corresponding credit note or adjust the original invoice accordingly. Debetnotas are used to document and authorize adjustments in accounts payable and accounts receivable, and they form part of the audit trail for business transactions.

Terminology varies by jurisdiction and language. In some regions the document is referred to as nota de débito or nota debet. See also: credit note.