← Back to glossary Category: Financiar Credit note / storno invoice Quick answer: A negative-value invoice that fully or partially cancels a wrongly issued invoice or a returned transaction. Key takeawaysThe storno must reference the original invoice (number, date).It's reported in e-Factura, the VAT return (D300) and D394 like any invoice. What a storno invoice is A storno (credit) invoice carries negative values to cancel or correct a prior invoice: wrong price, returned quantity, cancelled deal. The original isn't deleted — a correcting document offsets it. Key rules The storno must reference the original invoice (number, date). It's reported in e-Factura, the VAT return (D300) and D394 like any invoice. How Azuvio helps Azuvio links the storno to its original invoice and order, sends it correctly via e-Factura and includes it in journals and returns automatically. Frequently askedHow do you correct a wrongly issued invoice?By issuing a storno (negative-value) invoice referencing the original, optionally followed by a correct invoice. The original is not deleted. Where Azuvio fitsConformitate fiscală ANAFSoftware OMSBusiness Intelligence Related termse-Factura (RO e-Invoice) — Romania's national e-invoicing system: invoices as XML (UBL 2.1 / CIUS-RO) sent and validated through the ANAF SPV portal, mandatory B2B and B2C.Proforma vs tax invoice — A proforma is a quote/payment request with no accounting effect; a tax invoice creates VAT obligations and must be recorded.VAT return (D300) — The Romanian return (form 300) where VAT payers report output VAT, input VAT and the resulting VAT payable or refundable. Last updated: 2026-07-17