How to issue debit or credit journal notes

What is it for?

A journal note is an internal journal entry that adjusts the current account of a customer or supplier. The debit note (NLD) increases what the partner owes the company (or reduces what the company owes them); the credit note (NLC) does the opposite. Each one has its own journal and its own numbering (NLD/2026/00001, NLC/2026/00001).

It is not a tax document: it has no VAT or products, it is not communicated to the AT and it only appears in the ledger. The screen itself says so, in a banner at the top.

When to use it?

• For current account adjustments that do not require an invoice or a credit note: in the example, charging a customer €25.00 of late payment interest.
• Do not use a journal note when the transaction has VAT or when the customer needs a tax document: issue an invoice or a credit note.
• Pending validation by a certified accountant: for which adjustments the journal note is enough as a supporting document (for example, late payment interest, which is not part of the VAT taxable amount) and in which cases the customer must receive a document issued by the invoicing software.

Where to find it?

• Accounting › Record › Entries › Debit journal notes
• Accounting › Record › Entries › Credit journal notes

Each menu only shows the notes of its type. In the journal entries search, the Journal notes (NLC/NLD) filter shows both.

Before you start

• Your profile is Accountant (or higher). Invoicing cannot create notes (see “Common problems”).
• Know the customer or supplier, the amount and the counterpart account. In the example: customer Clínica Dentária Sorriso, SA, €25.00 of late payment interest, counterpart 7918 De outros financiamentos concedidos. Pending validation by a certified accountant: the income account for late payment interest (7918 or another from 79/78) in the company's practice.

How to use it

1. Open Debit journal notes and click New. The Journal already shows Debit journal notes and the blue banner says “Debit journal note (NLD) Internal accounting entry: it adjusts the current account of a customer or supplier. It is not a fiscal document, it is not reported to the Tax Authority and it only appears in the general ledger.”.
2. Type the Date (31/10/2026) and, in Reference, the reason (Juros de mora da FT D26/5 (30 dias)).
3. In Journal items, add the customer line: the customer's receivable account (in the example, 2111 Clientes gerais), Partner Clínica Dentária Sorriso, SA, Debit 25,00. On the customer line the partner is mandatory. If the company uses individual current accounts, use the customer's own account, the one on their form (for example, 21110010 Clínica Dentária Sorriso, SA): 2111 is refused with “Account 2111 is an aggregating account; choose a movement account. Entries can only be posted to movement accounts (the SAF-T and the SNC do not allow them on aggregating accounts).”, and so is another customer's account: “The account … is the individual account of … and cannot take items of ….”.
4. Add the counterpart: account 7918 De outros financiamentos concedidos, Credit 25,00. Do not add taxes or products.
5. Click Post.

For a credit note, do the same in Credit journal notes, with the customer or supplier line on the credit side.

Expected result

• The note is Posted with the number NLD/2026/00001. The lines, checked in the ledger:

Account	Partner	Debit	Credit
2111 General customers	Clínica Dentária Sorriso, SA	€25.00
7918 From other loans granted			€25.00

• The €25.00 goes into the customer's current account statement and stays open until it is received and reconciled, like any other receivable.
• The note does not appear in invoicing or in the communications to the AT.

Important notes

• The direction is checked. An NLD must debit the current account (no net credit on customer and supplier accounts) and an NLC must credit it. The reversal of a note does not have to follow this rule, because it inverts the note it cancels.
• No VAT or products. A line with a tax or a product is refused.
• Correcting a posted note: reverse it (How to reverse a journal entry) and issue a new note.

Common problems

“… cannot be saved as … a credit note must credit the current account…”

• Symptom: when saving a note in Credit journal notes with the customer on the debit side: ““Draft entry (…)” cannot be saved as Credit journal note (NLC): a credit note must credit the current account (no net debit on customer/supplier accounts). A journal note adjusts a customer's or supplier's current account without issuing an invoice: it has partner lines (211/221) and a counterpart, with no products or VAT. If you need a tax document, create an invoice or a credit note instead.” (The type name appears in English.)
• What to do: if you want to debit the customer, use Debit journal notes; otherwise, swap the sides of the lines.

“The customer or supplier is missing…”

• Symptom: “The customer or supplier is missing: 1 line(s) on a partner account do not have it — 2111 (…).”
• What to do: fill in the Partner on the account 211 or 221 line.

“You do not have permission to create a journal note (NLC/NLD)…”

• Cause: the profile (for example, Invoicing) is not Accountant or higher.
• What to do: ask an Accountant for the note.