Debit Note Template
A debit note is a document that increases the amount due on an earlier invoice, issued when the original bill undercharged or an extra cost arose after invoicing; buyers also use the name for a request asking a supplier for a credit. The template below is pre-filled with a sample from Fox Hollow Freight to Riverside Garden Center: 3 lines, $468.00. Edit it and download the PDF.
Pre-filled debit note sample ($468.00). Example prices: replace them with your own.
From
Fox Hollow Freight
12 Market Street
Springfield, IL 62704
billing@example.com
Debit Note
Bill to
Riverside Garden Center
40 Station Road
Fairview, OR 97024
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Fuel surcharge, October shipmentsContract clause 4.2, applied after invoice INV-881 | 14 shipment | $18.00 | $252.00 |
| Pallets undercounted on INV-881Billed 22, delivered 25 | 3 pallet | $42.00 | $126.00 |
| Waiting time at delivery dock | 1.5 hr | $60.00 | $90.00 |
- Subtotal
- $468.00
- Balance due
- $468.00
Notes
Adjusts invoice INV-881 dated 30 September.
Made with Billwise - invoice-pdf-maker-app.web.app
Preview of the PDF. Everything stays in your browser: nothing is uploaded.
What is a debit note?
A debit note is a document that increases the amount due on an earlier invoice, issued when the original bill undercharged or an extra cost arose after invoicing; buyers also use the name for a request asking a supplier for a credit.
The tool prints it with the heading "Debit Note" and behaves as an invoice.
Sample debit note: Fox Hollow Freight to Riverside Garden Center
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Fuel surcharge, October shipments (Contract clause 4.2, applied after invoice INV-881) | 14 shipment | $18.00 | $252.00 |
| Pallets undercounted on INV-881 (Billed 22, delivered 25) | 3 pallet | $42.00 | $126.00 |
| Waiting time at delivery dock | 1.5 hr | $60.00 | $90.00 |
| Total | $468.00 |
When to use a debit note
- You invoiced fewer units, fewer hours or a lower price than you actually supplied.
- A cost agreed in the contract, such as a fuel surcharge or a currency adjustment, became payable after the invoice went out.
- As a buyer, you return goods to a supplier and send a debit note recording the amount you expect them to credit.
- Your tax system, India's GST for example, has a formal debit note for upward revisions of the taxable value.
What a debit note must include
- The heading 'Debit Note'
- Debit note number and date
- Number and date of the invoice being adjusted
- Supplier and recipient names and addresses, with tax numbers where required
- Description of the additional charge or the difference
- Quantity and rate of the difference only
- Tax on the additional amount
- Total additional amount payable
- The reason for the adjustment
Debit Note vs similar documents
-
vs credit note
A credit note lowers the amount owed and a debit note raises it; both must point to the original invoice.
-
vs final invoice
A final invoice bills the planned remaining balance of a staged job; a debit note corrects or adds to an invoice that was meant to be complete.
-
vs past due invoice
A past due invoice is a reminder about an unpaid amount that has not changed; a debit note changes the amount itself.
Legal and tax note
In India, Section 34 of the CGST Act 2017 covers both credit and debit notes: a registered supplier issues a debit note when the taxable value or tax charged on an earlier tax invoice was lower than it should have been, and the note must reference that invoice.
General information, not legal or tax advice.
How to make a debit note
-
Open the pre-filled sample
The tool above starts as "Debit Note" from Fox Hollow Freight to Riverside Garden Center.
-
Replace the parties
Enter your business and your customer, plus original invoice and reason.
-
Edit the lines
Change the 3 sample lines ($468.00 in total) to your own items and prices.
-
Check the required fields
Make sure all 9 fields listed above are filled, then download the PDF.
Trades that use a debit note
Frequently asked questions
Who issues a debit note, the buyer or the seller?
Both uses exist. A seller issues one to bill an extra amount on an earlier invoice; a buyer may send one to a supplier to claim a credit for returned or faulty goods. The heading and the reason line should make clear which case applies.
Can I send a new invoice instead of a debit note?
Often yes: many small businesses simply invoice the extra amount and mention the original invoice number. Use a debit note when your tax system or the customer's accounts team expects one.
Does a debit note carry tax?
If the original invoice carried VAT or GST, the extra amount usually does too, at the same rate. Charge tax on the difference only, not on the whole original invoice again.