Debit note — adds to what the customer owes against a previously-approved invoice.
A debit note (type 03) is the mirror of a credit note. Use it when the original invoice undercharged — additional fees, late penalties, freight that wasn't on the first invoice, exchange-rate adjustments. The customer ends up owing more than the original invoice, and LHDN tracks the relationship through the parent UUID.
Four common scenarios.
- 01Under-charge correction — you under-priced a line item and need to invoice the difference.
- 02Additional fees — late payment penalties, processing fees, freight added after the original invoice was issued.
- 03Foreign exchange adjustment — settlement date differs from invoice date and the rate has moved against the buyer.
- 04Add-on services — additional work performed after the invoice was finalised.
What this document type carries that a generic invoice doesn't.
- Original invoice reference — LHDN UUID of the parent type-01 document.
- Reason code — structured reason for the debit (must match LHDN's enum).
- Debit amount — line-item or full-document debit, with positive sign convention.
- Same supplier + customer parties as the parent invoice.
Same pipeline as every other type.
Debit notes flow through the same pipeline as credit notes. The bridge enforces the parent-UUID requirement at validation time so you never submit a debit note with a dangling reference. Reason codes are mapped from a dropdown in the dashboard or a column in the CSV; the validator rejects free-text reasons before LHDN does.
Last updated · May 2026
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