Credit Note (Storno): How to Correct an Issued Invoice Properly

An issued fiscal invoice is not deleted. If you got something wrong — client, quantity, price, VAT rate — the correction is made through storno: you issue a document that cancels, in full or in part, the original invoice. This guide explains what storno is, when you use it, and how it’s reported.

What a storno invoice is

Storno is an invoice with negative values (a credit note) that cancels the effect of a previously issued invoice. It does not delete the original invoice — it “corrects it in the books,” preserving complete document traceability.

The result: both remain in the records — the original invoice and the storno — and the net balance reflects the correct situation.

When you use storno

• You invoiced incorrectly — wrong client, wrong quantity/price, wrong VAT rate.
• Goods returned — the client returns products already invoiced.
• A later discount — you grant a discount after the invoice was issued.
• Order cancelled — the service/delivery no longer takes place after invoicing.

How the correction is made

You have two approaches:

• Storno by value — you cancel the invoice at the total level (a credit note for the invoice’s amount).
• Storno by line — you cancel only the affected lines, if the rest of the invoice remains valid.

After the storno, you issue (if applicable) a new, correct invoice. This way, the correction is transparent and verifiable.

Reporting through e-Factura

The storno invoice is transmitted through RO e-Factura like any invoice, with the “credit note” document type. The same 5 calendar days deadline from issue applies. That’s why the correction must be made promptly — not just in the accounting records, but also in SPV.

How it works in facturifirma

In facturifirma, the storno starts directly from the invoice you want to correct: you choose the invoice to storno, the method (by value or by line), and the app generates the document with negative values and correctly marks it as a credit note for SPV. You can then send it through e-Factura like any other invoice. This way you correct without breaking the basic rule — issued invoices are not deleted — and you stay compliant.