[SV] Credit and Debit Notes

Credit and debit notes correct a Comprobante de Crédito Fiscal (CCF) that is already certified. In El Salvador they are issued over a CCF only; to reverse a Factura, use a [SV] Return Event (Evento de Retorno) over a Factura.

Document	MH code	`invoice_type`	`document_type`	Links to the CCF with
Nota de Crédito	05	`credit`	`credit note`	`original_invoice_id` and `items[].original_item_id`
Nota de Débito	06	`debit`	`debit note`	`without_invoice` + `relations[]`

Each note corrects one CCF.

📮 Postman: New Credit Note and New Debit Note in Invoicing - El Salvador.

Nota de Crédito (05)

The buyer and each line's description, type and unit come from the original CCF, so the note only carries what it credits.

{
    "supplier_company_id": "{{company_id}}",
    "invoice_type": "credit",
    "document_type": "credit note",
    "invoice_date": "2026-10-27T09:00:00-06:00",
    "currency": "USD",
    "reason": "return",
    "original_invoice_id": "{{original_invoice_id}}",
    "items": [
        {
            "original_item_id": "{{original_item_id}}",
            "name": "SERVICIO DE CONSULTORIA",
            "quantity": 1,
            "unit_amount": 100,
            "amount": 100,
            "discount": 0
        }
    ]
}

Field	Notes
`original_invoice_id`	Brinta ID of the CCF. You can send `original_invoice_external_id` instead.
`reason`	`return` or `discount`.
`items[].original_item_id`	The CCF line being credited.
`items[].amount`	The amount credited on that line, without VAT. A partial credit sends a lower amount.

A note cannot credit more than the original line.

Nota de Débito (06)

A debit note adds a charge to a CCF. It is built like a CCF: it carries its own buyer, items and taxes, and links to the CCF through relations[].

{
    "supplier_company_id": "{{company_id}}",
    "invoice_type": "debit",
    "document_type": "debit note",
    "invoice_date": "2026-10-27T09:00:00-06:00",
    "currency": "USD",
    "reason": "debit note",
    "without_invoice": true,
    "relations": [
        {
            "invoice_id": "{{original_invoice_id}}"
        }
    ],
    "payment_model": {
        "type": "CASH"
    },
    "buyer": {
        "company": {
            "name": "Cliente de Ejemplo",
            "legal_name": "Cliente de Ejemplo, S.A. de C.V.",
            "type": "business",
            "email": "[email protected]",
            "phone": "16754321",
            "category_code": "62010",
            "external_id": "cliente-ejemplo",
            "address": {
                "address_line_1": "Calle Principal 123, San Salvador",
                "municipality_code": "2005",
                "state": "SV-SS",
                "country": "SV"
            },
            "tax_registrations": [
                {
                    "type": "NIT",
                    "number": "06141811710015",
                    "level": "country",
                    "location": "SV"
                },
                {
                    "type": "NRC",
                    "number": "3328",
                    "level": "country",
                    "location": "SV"
                }
            ]
        }
    },
    "items": [
        {
            "name": "CARGO ADICIONAL",
            "quantity": 1,
            "unit_amount": 30,
            "amount": 30,
            "discount": 0,
            "final_amount": 33.9,
            "item_external_id": "ND-1",
            "categories": [
                {
                    "code": "services",
                    "list": "type"
                },
                {
                    "code": "99",
                    "list": "unit"
                }
            ],
            "taxes": [
                {
                    "name": "IVA",
                    "type": "VAT",
                    "rate": 0.13,
                    "rate_type": "percentage",
                    "amount": 3.9,
                    "taxable_amount": 30,
                    "level": "country",
                    "location": "SV",
                    "adds_to_final_amount": true
                }
            ]
        }
    ]
}

Field	Notes
`without_invoice`	`true`. A debit note links to the CCF only through `relations[]`; do not send `original_invoice_id`.
`relations[].invoice_id`	Brinta ID of the CCF.
`reason`	`debit note`.
`buyer`	The CCF's buyer, with `NIT`, `NRC`, `legal_name` and `category_code`.
`items[]`	The charges, as on a CCF: taxed, exempt or not subject.

Buyer on notes

The buyer must be identified by NIT and NRC. MH rejects a note to a final consumer or to a buyer identified by DUI.