Credit notes are defined by law as follows:
"A credit note is an invoice issued by the recipient of a service. The correction of a previously issued invoice, which is also commonly referred to as a credit note, is not a credit note in this legal sense." (§14 No. 3, Paragraph 1 UStAE ff.)
Since the credit note in this case is considered a new invoice, which the customer can issue to the shop, it must be treated differently for tax purposes. We therefore recommend using only cancellation invoices to correct invoices and not using credit notes.