Roba koja je zbog propusta prodavca postala neupotrebljiva ili čije bi vraćanje prodavcu bilo suviše skupo uništava se, a prodavac izdaje knjižno odobrenje, kojim se smanjuje finansijska obaveza kupca.

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Note added at 1 hr 17 mins (2005-02-10 23:47:50 GMT)
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Issuing a credit note is almost the reversal of issuing an invoice.
In the \'details\' section of the note, a reference to the reason for the note (\'damaged goods\', \'not delivered/received\') must be given.
http://www.bizhelp24.com/cash_flow/credit_debit_note_purchas...


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Note added at 1 hr 24 mins (2005-02-10 23:55:34 GMT)
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You may receive credit notes to correct any entries entered on a previous supplier invoices received from your creditors (suppliers). The supplier credit note looks and contains the same information as on the supplier invoice (…)
These credit notes are issued by your suppliers to correct or adjust supplier invoices for credit purchases (…)
Before you can start to enter the supplier credit note, it is advisable to check that the entries (description of the service or goods received, pricing and discounts), are correct and that it will cancel, adjust or correct the entries or a portion thereof, as supplied on the original supplier invoice for which the credit note was received.
http://www.turbocashuk.com/Help/SourceDocumentsPurchaseRetur...