Invoice Code 380 must be issued in accordance with the following rules:
- Invoice for the delivery of goods or the rendering of services: in accordance with the provisions of Law 227/2015 on the Fiscal Code, with subsequent additions and amendments,
- Reversal invoice: if there are errors in a previously issued invoice, a full or partial reversal invoice may be issued. The reversal invoice of an original invoice (code 380) shall be issued with a minus sign (except for the invoice item: net price of the item (BT- 146), which will necessarily have a positive value). The original invoice items must be clearly referenced (BT-25 – ‘Previous Invoice Reference’ and BT-26 – ‘Previous Invoice Issue Date’).
When correcting a previously issued reversing invoice (code 380, values with minus sign), the code for the type of invoice will still be 380, but the values will be positive.
Invoice type code 381: Credit Note (Credit Note or Credit Memo)
Used for credit notes, this document amends an original invoice and has the same legal status as an invoice (code 380 with negative sign). The credit memo reflects the fact that a certain amount has been credited to the buyer’s account.
It can thus adjust, for example, invoicing errors, returns of defective goods or reflect the granting of value discounts, subsequent to the delivery of goods or any situation referred to in art. 287, lit. a)-c) and e) of Law 227/2015 – Tax Code.
At the level of the invoice lines for the credit note (code 381), values with a plus sign are always used (to correct a previously issued credit note, an invoice with a plus sign will be issued, using the invoice type code 380).
Technical clarification
The credit memo (Invoice Type Code 381) has a different format of the syntactic structure of the XML file than other types of invoices.
The specific XML format for the credit memo includes distinct fields and structures to highlight the correction/adjustment of values, references to the original invoices and other specific details needed to ensure compliance with e-invoicing requirements and traceability of the economic transaction between the partners.
Source: ANAF