Cancellation invoice
A reversal invoice cancels an already posted invoice in full by posting it back with the opposite sign; the original invoice stays in the data, because a posted invoice may not be deleted.
Definition
Behind this lies the unalterability of the accounts: a set of records is traceable only if every movement stays visible, including the wrong one. Software that can delete invoices without leaving a trace is therefore not auditable — regardless of how cleanly the business works.
In practice reversal is often confused with a credit note. The difference is intent: the credit note corrects an amount, the reversal removes a document that should never have arisen in that form.
Where to read it
What the software must be able to do
The check is whether reversal happens instead of deletion, whether the reversal document refers to the original, and whether the log records who reversed it and when. A deletable set of invoices is grounds for exclusion, not a comfort shortfall.
Checked Aug 2026
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