Corrective invoices and adjustments-AR

Brazil specifics

This list shows the types of corrective invoices:

• NF complementary outbound invoices

  This type of invoice is issued to append data and values that were not on the original invoice. The data and values that are appended can include legislation definitions concerning price readjustment due to a written contract. Any other circumstance which involves an increase in the original amount of the operation or provision can also be included on the invoice.

  An additional e-invoice must be issued when a quantity of goods, a value, or both from the original document are lower than the actual transaction. This NF-e will correspond to the difference in quantity or value. The reason for its issuance, and the number and date of the original invoice, must be included on the supplementary invoice.

• Electronic correction letter - outbound invoices

  The correction letter is a fiscal document that contains the correction of information that was incorrectly printed in the electronic invoice. When an invoice is issued with the wrong information, it can be either canceled, redone, or a CC-e is used to correct it. The CC-e must follow the layout established in the Cotepe Act and include the digital signature of the issuer.