in credit notes, it`s approved to relate debit note to credit note or only relate original invoices to credit notes?
As per Article 54 of VAT Regulations read with BT-25 of Data Dictionary, Billing Reference ID (which refers to Original Invoice Reference Number) must be the IRN of the Original Invoice(s) to which the Credit Note pertains. In case 1 credit note pertains to multiple original invoices then the reference can be specified as a range. For example, “IRN 001 to IRN 100 issued to customer during Q1 2022”.
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