← User guide

Debit Notes — Data Dance refinements

Titles a printed customer debit note as a corrective tax document, hides the Credit Note button and lists customer debit notes with credit notes. Posting is left to Odoo.

What it is for

Odoo's Debit Notes module (account_debit_note) adds a Debit Note button to posted invoices and bills: it creates a new invoice linked to the original, for an amount that increases what was invoiced. That is the Czech opravný daňový doklad raising the tax base and the Slovak ťarchopis.

This module adjusts three things around it:

1. the title printed on a customer debit note;
2. the Credit Note button on invoices, which it hides;
3. the customer Credit Notes list, which it makes show customer debit notes too.

It does not change how anything is posted — see Posting.

Legal background

A later increase of the price is a correction of the tax base in both countries, and the document that records it is itself a tax document:

• Slovakia. The tax base is corrected when the price is increased — § 25 ods. 1 písm. c) of the VAT Act. A document that changes the original invoice and refers to it specifically and unambiguously is an invoice under § 71 ods. 2, and per § 74 ods. 3 písm. c) it must carry the number of the original invoice and the data that change.
• Czech Republic. The base is corrected under § 42 of the VAT Act, and the corrective document must carry the particulars listed in § 45 odst. 1 — among them the number of the original tax document, the reason for the correction, and the difference in the tax base and in the tax.

Odoo's debit-note wizard writes the original number and the reason you enter into the new document's Reference, which the invoice prints; the lines of the debit note are the difference itself. This module does not add any further particulars.

The printed debit note

A customer debit note is printed with the title Debit Note, Draft Debit Note or Cancelled Debit Note followed by its number. In Czech the titles read Opravný daňový doklad, Návrh opravného daňového dokladu and Zrušený opravný daňový doklad; in Slovak Ťarchopis, Návrh ťarchopisu and Zrušený ťarchopis.

Credit notes and the Credit Note button

• The Credit Note button on posted customer invoices and vendor bills is hidden. A credit note can still be created from the list of invoices or bills: select the document and use Action → Reverse.
• Accounting → Customers → Credit Notes lists customer credit notes and customer debit notes — Odoo's own list shows invoices and credit notes with a filter on credit notes. Vendor debit notes are not in it.

Posting

The module does not touch posting: invoices, bills, credit notes, debit notes and journal entries are posted by Odoo with all of Odoo's checks, and with whatever other installed modules add to posting.

A debit note therefore cannot be posted with a negative total, like any other invoice: a reduction of the price is a credit note.

Up to version 19.0.1.0.0 the module replaced Odoo's posting with an old copy of it that skipped several checks — a negative total, an untrusted company bank account, an account that does not fit the journal or belongs to another company, an archived analytic account — for every entry in the database, and that left out the posting additions of other modules. Version 19.0.1.0.1 removed it.

Limitations

• The module adds no particulars of a corrective document beyond what Odoo's debit note already carries.