Supplier credit notes: claim the items rejected at receipt

What is it for?

When a delivery arrives with damaged or non-compliant items, you reject them on the goods receipt. The supplier then has to credit them to you: that is its credit note. A supplier credit note (number AF-2026-0001) keeps track of it in Billora: which items, which amount, VAT by rate, and what became of it (deducted from an expense or refunded).

Example. Atlas Distribution orders 10 boxes of tiles at 100 DH excl. VAT (20% VAT). On receipt, 2 boxes arrive broken and are rejected. The supplier agrees to 240 DH incl. VAT: you create credit note AF-2026-0001 for 240 DH, which is deducted from what you owe the supplier, or which the supplier refunds.

1. Who can do what?

Action	Who
Create, Allocate (and Remove an allocation), Refund, Cancel, attach a document	Owner and administrator.
View the list and the credit notes	All roles. The accountant and the viewer are read-only: a banner says so and no action button appears.
Fine-grained rights (custom groups)	In a permission group, the « Avoirs fournisseurs » resource (« Achats » family) offers: Lister, Consulter, Créer, Imputer sur la dépense, Rembourser, Annuler and Joindre des fichiers. Removing an allocation falls under the « Imputer sur la dépense » right.

Custom groups depend on your subscription. An account scheduled for deletion is read-only.

2. Create a credit note from a receipt

A credit note is always created from a validated goods receipt that contains rejected items: there is no « New » button in the list.

1. Open Bons de réception and the receipt concerned.
2. In the « Actions rapides » card, click the « Avoir fournisseur » tile (« Réclamer au fournisseur les articles refusés »). It only appears if you may create, the receipt is not cancelled and a rejected quantity exists.
3. The « Avoir fournisseur » window lists the « Articles refusés ». For each one it shows the rejected quantity, what is already deducted from the expense, what is already credited and what remains to claim, plus the « Motif du refus » and the « Prix unitaire HT retenu ».
4. Adjust the « Quantité à réclamer »: it is pre-filled with the maximum and can only be reduced (3 decimals at most).
5. Fill in the « Date de l'avoir » (required, never in the future), the « Référence de l'avoir du fournisseur » (optional: the number on its document) and the « Motif » (pre-filled with the rejection reasons).
6. Check the preview calculated by Billora (« Total HT », « TVA », « Total TTC de l'avoir »), then click « Créer l'avoir ».

The credit note gets its number immediately (no draft) and you land on its page. The price and VAT used are those of the purchase order line: you cannot change them, only reduce the quantities.

3. When the rejection is already deducted from the expense

When the purchase order's expense is created at receipt, its amount already deducts the items rejected at that time (see Convert a purchase order into an expense). Those rejections no longer need a credit note: the window shows them as « déjà déduit de la dépense » and does not offer them for claiming, so the same rejection is never deducted twice.

• Rejection recorded before the expense is created (and not yet covered by a credit note): already deducted, no credit note to create.
• Rejection recorded afterwards (a later receipt, or the expense already exists): it is not deducted; the supplier credit note covers it.
• Rejection already covered by a credit note when the expense is created (credit note created before the expense): the expense does not deduct it, it contains it at full price; the credit note is then attached to the expense and allocated automatically to its balance as soon as it is created. The rejection is therefore offset only once, by the credit note.

4. Allocate the credit note to the expense, or remove it

Allocating a credit note makes it reduce the balance to pay of the purchase order's expense. The expense's original amounts (excl. VAT, VAT, incl. VAT) do not change: it is its balance to pay that goes down.

Automatic allocation

At creation, if the purchase order's expense exists, is neither a draft nor cancelled and still has a balance, Billora allocates the credit note automatically up to that balance. The preview announces it: « X DH seront imputés automatiquement sur la dépense du bon de commande ; le reste (Y DH) restera disponible. » or « Aucune imputation automatique : l'avoir restera disponible (imputation ultérieure ou remboursement). »

If the expense does not exist yet, the credit note stays open: it will be allocated automatically to the expense as soon as it is created (up to its balance), or it can be refunded before. The preview says so: « La dépense du bon de commande n'existe pas encore : l'avoir y sera imputé automatiquement à sa création. D'ici là, il reste disponible (remboursement possible). » The credit note page shows the same reminder as long as no expense is attached, and the « Imputer » button does not appear.

Manual allocation

1. Open the credit note page (Avoirs fournisseurs).
2. In « Actions rapides », click « Imputer » (« Imputer sur la dépense »).
3. Enter the « Montant à imputer »: the maximum is the expense's remaining balance (pending cheques deducted), capped at what is still available on the credit note.
4. Click « Imputer ».

You can only allocate to the purchase order's expense of the receipt, and only if it belongs to the same supplier.

Remove an allocation

In the « Imputations » card, click « Retirer » next to the line (automatic or manual), then « Retirer l'imputation », with an optional « Motif (facultatif) ». The amount becomes payable again on the expense and available again on the credit note; the line stays visible, struck through, with « Retirée le … ».

5. Get refunded by the supplier

If the supplier refunds you (transfer, cash…) all or part of the credit note, or if there is no expense to deduct from:

1. On the credit note page, click « Rembourser » (« Enregistrer un remboursement »).
2. Choose the « Mode de remboursement » (Virement, Espèces, Carte or Autre), the « Date du remboursement » (never in the future) and the « Montant remboursé » (maximum: the credit note's available amount). Add « Notes » if useful.
3. Click « Enregistrer le remboursement ».

Billora creates a "received" payment labelled « Remboursement fournisseur AF-… », visible in Paiements reçus and in the reconciliation (« Remb. fournisseur AF-… »). This payment has no receipt and no invoice: its amount and method cannot be edited; to correct it, cancel it, then record a new refund from the credit note. Cancelling this payment gives the amount back to the credit note's available balance (« Remboursement annulé le … » on the page).

6. Cancel a credit note

If the credit note was created by mistake or refused by the supplier, click « Annuler » (« Annuler l'avoir ») in « Actions rapides », enter an optional « Motif (facultatif) » and confirm with « Annuler l'avoir ».

• Prerequisite: the credit note must be neither allocated nor refunded. Remove the allocations and cancel the refunds first; otherwise: « Cet avoir a été imputé ou remboursé : retirez l'imputation et annulez le remboursement avant de l'annuler. »
• Effect: the rejected items can be claimed again; the credit note no longer counts in the coverage of rejections. It stays visible with the status « Annulé ».
• A receipt carrying a credit note cannot be cancelled: cancel the supplier credit note first.

7. Justify the credit note: reference and attachment

A supplier credit note must rely on a document from the supplier. As long as the page has neither a « Référence du fournisseur » nor an attachment, an amber banner shows « Pièce du fournisseur manquante »: fill in the reference or attach its document in the attachments section (photo or PDF, subject to the « Joindre des fichiers » right).

8. What about VAT?

The credit note's VAT is calculated by rate from the claimed lines and corrects the expense's deductible VAT. The amounts shown are indicative (Billora is not accounting software) and the exact rule must be validated by your accountant.

• Accrual (debit) regime: the credit note's VAT is deducted at the credit note date. A credit note created before the expense is only deducted once attached to the expense, but still at its own date: if that period has already been declared, have the adjustment checked by your accountant.
• Cash-basis regime: nothing is deducted at allocation (VAT already follows real payments, which go down accordingly); the correction is made at refund, on its date, capped at the VAT already deducted on the expense.
• An expense whose VAT is not deductible has no VAT to correct.

9. Numbering

Supplier credit notes are numbered AF-YYYY-XXXX (year, then sequence number), from creation. The « AF » prefix is set in Paramètres → Numérotation (line « Avoirs fournisseurs »). An assigned number is never reused, even if the credit note is cancelled. See Document numbering.

10. Common error messages

Message	Cause and fix
La quantité demandée dépasse la quantité refusée encore réclamable.	Another credit note already covers part of the rejection. Reduce the quantity.
Aucun article refusé n'est à réclamer sur cette réception…	The rejections are already deducted from the expense or covered by a credit note.
Le montant dépasse le solde disponible de l'avoir.	Allocate or refund at most what remains « Disponible ».
Le montant dépasse le solde restant à payer de la dépense.	The expense is almost settled: allocate less, or refund.
La dépense n'appartient pas au fournisseur de cet avoir.	Allocate to the purchase order's expense of the same supplier.
L'avoir ou la dépense a été modifié entre-temps. Rechargez la page et recommencez.	Two people acted at the same time: only one action is kept.
Cet avoir est déjà annulé.	No other action is possible on a cancelled credit note.
Seule une réception validée permet de créer un avoir fournisseur.	The receipt is cancelled or not validated.
Une réception portée par un avoir fournisseur ne peut pas être annulée : annulez d'abord l'avoir fournisseur.	When cancelling a receipt that carries a credit note.
Un avoir fournisseur … est imputé sur cette dépense : retirez d'abord l'imputation depuis l'avoir.	You edit, cancel or delete an expense that carries an active allocation.
Cette dépense est liée à un avoir fournisseur : elle ne peut pas être supprimée.	A credit note was allocated to this expense, even if removed since: cancel the expense instead of deleting it.
La dépense du bon de commande n'existe pas encore : l'avoir y sera imputé automatiquement à sa création. Vous pouvez aussi le solder par un remboursement.	You are trying to allocate a credit note created before the purchase order's expense: create the expense (the allocation then happens on its own) or refund the credit note.
La dépense n'est pas ouverte à l'imputation (déjà payée, brouillon ou annulée).	The expense is already settled, a draft or cancelled: there is no balance left to reduce. Refund the credit note if needed.

Frequently asked questions

Where can I see all my supplier credit notes?

In the Avoirs fournisseurs menu (after « Bons de réception »), with the « Crédit disponible » card and filters by status, supplier and period. A supplier's page also has an « Avoirs fournisseurs » tab.

What are the statuses of a credit note?

Ouvert, Partiellement utilisé, Imputé, Remboursé and Annulé.

I created the credit note before the purchase order's expense: what happens?

The expense created afterwards (at the next receipt or with « Créer la dépense ») contains the rejected items covered by the credit note: it does not deduct them. The credit note is attached to it and allocated automatically to its balance as soon as it is created; whatever cannot be allocated stays available. Until then, you can also get a refund.

Can I edit a credit note once created?

No: cancel it (if nothing is allocated or refunded) and create it again.

Can my accountant create a supplier credit note?

No. The external accountant and the viewer have read-only access.

Next steps