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A Credit Invoice, also known as a credit note, is a fundamental business document used in Belgian commercial transactions to correct or adjust previously issued invoices. It is required when there is a need to reduce the amount charged on an original invoice due to returns, corrections, cancellations, or adjustments. Under Belgian law, credit invoices must comply with strict regulatory requirements, including specific VAT rules outlined in the Belgian VAT Code and EU Directive 2006/112/EC. The document must include mandatory elements such as the original invoice reference, clear justification for the credit, detailed VAT calculations, and proper company identification details. It serves as both a legal document for tax purposes and a crucial element in maintaining accurate accounting records.

1. Invoice Header: Company details including name, address, VAT number, and other registration numbers of the issuing company

2. Customer Information: Complete details of the customer including name, address, VAT number, and any relevant customer reference numbers

3. Credit Note Details: Credit note number, date of issue, and reference to the original invoice number and date

4. Reason for Credit: Clear statement of the reason for issuing the credit note (e.g., return of goods, price adjustment, cancellation)

5. Item Details: Itemized list of goods/services being credited, including quantities, unit prices, and descriptions matching the original invoice

6. Amount Details: Breakdown of amounts including subtotal, VAT rate(s), VAT amount(s), and total credit amount in EUR

7. Payment Information: Details about how the credit will be applied (refund, future invoice offset, etc.) and any relevant banking information

8. Legal Notices: Mandatory legal statements required under Belgian law including VAT-specific declarations