Usually, the amount of a monthly tax invoice is positive. In case the user is refunded and the total refund amount is larger than the total usage amount, the final amount is negative.
A negative invoice will still use
- the title as Tax invoice
- the number range as of monthly tax invoice
- general format of monthly tax invoice
- NOTE section of credit note, which indicates that the invoice issuer (service provider) still owes the invoice recipient (user) an amount. This amount will be cleared for subsequent transactions.