MRA Credit Note Rules
MRA rules for credit notes: when, how, and what is required.
Credit notes are one of the most heavily regulated parts of MRA e-invoicing. Every credit note must reference the original invoice and include a mandatory reason. Your MRA-approved EBS must block credit notes that do not meet these rules. This page covers the rules, the common mistakes, and the EBS requirements.
When do you issue a credit note?
You issue a credit note (CRN) to reduce the amount owed by a customer. Common reasons: customer returns goods, billing error (overcharged), settlement discount, or goods damaged in transit.
MRA rules for credit notes
- Every credit note must reference the original invoice number.
- Every credit note must include a reason (free text, mandatory).
- The credit note is fiscalised with the MRA and gets its own IRN.
- The credit note continues the hash chain — it is a real document in the sequence, not an annotation.
- If the original invoice is not yet fiscalised (e.g. it is in the offline queue), the credit note cannot be fiscalised either. Resolve the original invoice first.
What your EBS must do
An MRA-approved EBS must:
- Block credit notes that do not reference an existing original invoice.
- Block credit notes with an empty reason field.
- Show the original invoice details (amount, items, customer) when creating the credit note.
- Auto-populate the credit note's tax codes and amounts based on the original invoice.
- Fiscalise the credit note with the MRA and store the IRN.
- Include the credit note in the transaction report.
5 common mistakes to avoid
- Issuing without a reason. The MRA requires a reason. Your EBS should block credit notes without one.
- Issuing without referencing the original invoice. Every credit note must reference the original invoice number.
- Forgetting to fiscalise the credit note. Credit notes must be fiscalised with the MRA and get their own IRN.
- Breaking the hash chain. Credit notes must be inserted into the chain in the correct sequence.
- Issuing a credit note for a non-fiscalised invoice. If the original invoice was never fiscalised, the credit note cannot be fiscalised either. Resolve the original invoice first.
Refunds vs credit notes
A credit note is the document that reduces the customer's outstanding balance. The actual cash refund is a separate transaction. Your EBS should handle both: the credit note for accounting and MRA compliance, and the refund transaction for cash flow tracking.
Internal links
Read our complete MRA e-invoicing guide, Codeblix credit notes feature, and 5 common credit note mistakes. See also MRA fiscalisation explained.
Key points
- ✓ Every credit note must reference the original invoice
- ✓ Reason is mandatory and free text
- ✓ EBS must block credit notes without reason or invoice reference
- ✓ Credit notes are fiscalised with the MRA and get their own IRN
- ✓ Credit notes are part of the hash chain, not annotations
FAQ
Can I issue a credit note for a non-fiscalised invoice?
No. The original invoice must be fiscalised first. If it is in the offline queue, the EBS will fiscalise it (and the credit note) once the MRA endpoint is reachable.
What reason should I put on a credit note?
The MRA requires a reason, but does not specify the exact wording. Common reasons: 'Customer return', 'Overcharge correction', 'Settlement discount', 'Goods damaged in transit'. Be specific and consistent.
Can I issue a partial credit note?
Yes. You can credit part of the original invoice amount. Your EBS should let you adjust line items independently.
What happens if I issue a credit note with the wrong amount?
You issue a corrective credit note or a debit note to correct the discrepancy. You cannot edit a fiscalised credit note.
Do credit notes appear in the transaction report?
Yes. The transaction report includes all document types: STD, CRN, DRN, PRF, and TRN.