定義
A debit note increases a buyer's obligation. It's less common than a credit note because most upward adjustments are done by issuing a supplementary invoice, but debit notes are standard in specific flows.
Typical uses: — Buyer rejecting overcharged goods and debiting the supplier (accounts-payable side) — Seller charging the buyer for returned damaged items, shipping, or penalties — Correcting an under-invoiced transaction where the original invoice understated the amount — Intercompany adjustments in consolidated groups
The VAT treatment mirrors a credit note in reverse: the document increases the seller's output VAT and the buyer's input VAT, and must reference the original invoice it adjusts.
In some markets (India under GST, e.g.) the term is used differently — a buyer's debit note is functionally what a seller's credit note would be elsewhere. Always check the direction and intent before accounting for it.