How to issue a correct debit note
A debit note increases an invoice that has already been issued, without touching it, and names it by number.
Start from the invoice itself
Open the invoice in the invoice generator and press the “Debit note” tab: its number, date and value move into the note’s reference, and the note takes its own serial.
Choose the reason
A change to the agreed value, a material change to the supply, a correction to the seller’s or buyer’s details, or an error in the calculation.
Enter only the increase
The note’s lines are the difference: if the agreed price rose by SAR 500, the line is SAR 500 and its VAT. Every amount stays positive; the document type is what says it is an increase.
Check and download
The tool prints the invoice reference, the reason and — if you enter the original value — the corrected value, with the amount in words and the QR code where one is required.
When a debit note is due
Saudi Arabia: where an Article 40(1) event occurs after the invoice and the tax charged on it is less than the tax due on the supply, the supplier must provide a debit note (Article 54). ZATCA’s simplified guide defines it as the document issued when the value of a simplified tax invoice is adjusted upwards.
Bahrain: where the tax due on the supply exceeds the tax collected, a debit note is issued and the additional tax is accounted for in the period the shortfall was identified (Executive Regulations Article 54).
Oman: where a change increases the tax due, a debit note is issued referring to the numbers of the original tax invoices (Executive Regulations Article 50).
The UAE has no tax debit note
Federal Decree-Law No. (8) of 2017 and its Executive Regulation do not provide for a debit note. Where the tax due exceeds what was charged, Article 62(1) requires “a new Tax Invoice for the additional amount of Tax”.
So this tool does not build a debit note for a UAE seller; it sends them to the tax invoice generator instead.
The deadline
In Saudi Arabia the debit note follows the same rule as the credit note: no later than fifteen days of the month following the month of the event — by the 15th of that month, as ZATCA’s guideline reads it.
Bahrain’s NBR VAT General Guide — which states that it is not legally binding — says a debit note must be issued no later than the 15th day of the month following the month during which the adjustment was made.
Jordan: what “مدين” means in the national e-invoicing portal
In the JoFotara portal the notice type shows two values: «دائن» (credit) for a returned invoice, and «مدين» (debit) for original invoices. The official guides we read describe no separate debit-note flow, so this is presented as what the portal displays, not as a rule.
When a PDF is not enough
The note this tool produces is a printed document carrying the required fields and a five-field QR code. Where e-invoicing applies it is not an electronic note in the legal sense, and it is never presented as one.
- Saudi Arabia: resident taxable persons must issue electronic notes, and the E-Invoicing Regulation states that paper notes converted to electronic form by copying, scanning or any other method are not electronic notes. In Phase 2 the QR code needs a cryptographic stamp issued through ZATCA, which a browser tool cannot produce.
- Oman: the amended document must be issued electronically where the original invoice was issued electronically.
- Jordan: the invoice that counts is the one issued by the national e-invoicing system or a system linked to it, and returns are processed through it.
Frequently asked questions
What is the difference between a debit note and a credit note?
A debit note increases what the customer owes; a credit note reduces it. Bahrain’s VAT Law names both: where the tax on the original invoice exceeds the actual value of the supply, a credit note; where it is less, a debit note.
Should I issue a new invoice instead of a debit note?
In the UAE, yes, because the law has no debit note. In Saudi Arabia, Bahrain and Oman the debit note is the document the law provides for increasing an issued invoice.
Does a debit note have to quote the original invoice number?
Yes: in Saudi Arabia the reference to the original invoice or invoices is mandatory, in Bahrain the original invoice number is one of the seven particulars, and in Oman the debit note refers to the numbers of the original tax invoices.
Is the increase written as a positive amount?
Yes. ZATCA’s e-invoicing standard requires every amount and quantity on the document to be positive; the document type itself says it is an increase.
Is my invoice or note data uploaded to a server?
No. Everything runs in your browser: the arithmetic, the PDF and the saved draft. Your customer’s name, your invoice numbers and the amounts are never sent anywhere, and there is no sign-up or email required.
This content is technical guidance and does not replace accounting or legal advice.