Reversal (storno) invoice
Quick answer
Negative-value invoice that cancels or corrects a previously issued invoice while preserving the fiscal audit trail.
Key takeaways
- Goods return - the customer returns products, you reverse the related lines
- Billing error - wrong price, wrong quantity, wrong customer
- Later commercial discounts (rebates, allowances)
- Order cancellation after the invoice was issued
What a reversal invoice is
A reversal (storno) invoice carries negative values and cancels, fully or partly, a previously issued invoice. Romanian law does NOT allow deleting or editing an already issued fiscal invoice - correction happens only through a reversal invoice referencing the original.
When it is used
- Goods return - the customer returns products, you reverse the related lines
- Billing error - wrong price, wrong quantity, wrong customer
- Later commercial discounts (rebates, allowances)
- Order cancellation after the invoice was issued
How to do it correctly
- Issue a new invoice with negative quantities/values identical to those being corrected
- Reference the number and date of the original invoice
- Send it mandatorily through e-Invoice like any fiscal invoice
- Book it in the sales journal with a negative sign, adjusting output VAT
Common mistakes
1. "I deleted the invoice" - Forbidden. An issued invoice sent to the state portal is never deleted; it is reversed.
2. "I reversed without referencing the original" - The tax authority requires linking reversal ↔ original invoice for the audit trail.
3. "I forgot to send the reversal to e-Invoice" - The reversal is a fiscal invoice and must be transmitted within the legal deadline.
Real-world example
A customer returns 30 of 100 invoiced boxes. Instead of cancelling the invoice, the system auto-generates a -30 box reversal linked to the original invoice, sends it to the state portal, and adjusts WMS stock and journal VAT - all in one operation.
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Frequently asked
Can I just cancel a wrong invoice?+
No, if it was already issued with a fiscal number and/or sent to e-Invoice. The legal correction is only a reversal invoice with negative values referencing the original.
Is the reversal sent to e-Invoice?+
Yes. The reversal is a full fiscal invoice and must be transmitted through the state portal like any other invoice, within the legal deadline.
How does the reversal affect VAT?+
It reduces output VAT in the period it is issued, adjusting the VAT return and the sales journal accordingly.
Where CRMconnect fits
Related terms
e-Factura (RO_CIUS)
Romanian electronic invoice in XML UBL 2.1, mandatory B2B and B2G via the ANAF SPV portal.
FinanceProforma invoice
Preliminary commercial document with no fiscal value, used for quoting and advance payment before issuing the fiscal invoice.
FinanceSales journal (Romania)
Mandatory accounting register listing every issued invoice chronologically, with VAT base and output VAT - the primary source for D300 and D394.