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A credit note (nota di credito, document type TD04 under Italian law) is a fiscal document that reverses an invoice totally or partially. Arya handles both active credit notes (to customers) and passive ones (received from suppliers).

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When to issue a credit note

Wrong amount, wrong VAT, incorrect customer data. Total credit note + re-issue correct invoice.
Customer returns part or all of the product. Credit note for the returned amount.
Discount granted after issuance (target, loyalty, disputed closure). Credit note for the discount amount.
Customer withdraws, contract terminated. Total credit note.

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Issue a credit note

1

Find the original invoice

Finance → Invoices → filter / search.
2

Open actions menu

From the invoice → ⋯ → Issue credit note.
Credit note creation dialog with total/partial choice
3

Choose reversal type

  • Total: complete reversal. Arya prefills all lines in negative.
  • Partial: reverse only some lines or amounts. Edit manually before issuing.
4

Reason

Enter reason (e.g. “Defective goods return”, “Commercial discount”, “Amount error correction”). The reason appears in XML and PDF.
5

Issue and send SDI

Like a normal invoice, with document type TD04. Arya links the credit note to the original invoice and updates the payment schedule.

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Impact on payment schedule

  • If the original invoice is unpaid: schedule reduces the owed amount. If credit note = invoice amount → automatic closure.
  • If the original invoice is already paid: Arya creates a credit position toward the customer, which can be offset against future invoices or refunded.
Payment schedule updated after credit note

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Passive credit notes (received)

When a supplier issues a credit note toward you, Arya downloads it from SDI as a normal invoice with type TD04. Recognition is automatic if the note correctly references the original invoice; otherwise Arya asks you to match them manually.

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Offsetting credit notes against invoices

1

Open customer schedule

Finance → Payment schedule → filter by customer.
2

Offset

Select credit note + one or more invoices → Actions → Offset. Arya applies the credit to the invoices until exhausted.

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Balance sheet impact

Credit notes:
  • Reduce revenue in the period they’re issued
  • Reduce VAT payable (for active) / VAT receivable (for passive)
  • Are recorded in double-entry on the chart of accounts

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Frequently asked questions

Depends on error type and timing. Within 12 days of issuance you can sometimes redo the invoice, but safest practice is always TD04 + new invoice.
Default yes (same series). You can configure a dedicated series if you prefer separate numbering.
Technically yes, but beware of declaration implications. Always consult your accountant for year-end closures.