debiteurnota

Debiteurnota, also called a debit note in English, is a financial document used in business-to-business transactions to formalize an adjustment to a previously issued invoice. It records a debit to the buyer’s account, typically when the seller needs to increase the amount owed due to price corrections, added charges, penalties, or discrepancies such as short shipments or damaged goods. A debit note may also reflect corrections of quantities or unit prices that were invoiced incorrectly.

Usually, a debiteurnota is issued by the seller (creditor) to the buyer (debtor) to notify that the buyer owes an additional amount. The document should reference the original invoice, include the date, parties, the debit amount, currency, and a clear reason or description of the adjustment. In many cases it accompanies the adjusted invoice or is followed by a formal payment request.

Debiteurnota is commonly paired with a credit note. A credit note is issued when a seller grants a refund or a reduction in the amount due; together they provide a documented trail for adjustments in the accounts receivable and accounts payable ledgers and for value-added tax (VAT) or sales tax purposes.

Practice varies by country and industry. In some jurisdictions the term is used primarily in Dutch-speaking regions, where debiteurnota is the standard term for this document. The concept exists in international trade and is part of standard invoicing and accounting procedures.