Electronic invoice 4.4: new reference codes 13 to 17

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Ministry of Finance · Mandatory since November 1, 2026

Codes 13, 14, 15, 16 and 17 change the way electronic vouchers are voided, corrected and replaced

The Ministry of Finance updated theAnnexes and Structures of electronic invoice 4.4. It is not a new version of the voucher: it is a catalog update within the same version 4.4, which changes the way one electronic document references another.

In practice: every credit note, debit note, substitute voucher or payment receipt that references another document must now statefor what reasonit does so, using the new codes.

The new codes (Note 9)

Code	Name	When to use it
13	Voiding due to material error	The invoice was issued with an error and should never have existed (wrongly typed amount, incorrect ID number).
14	Amount correction due to material error	The voucher exists but the amount was wrong from the start.
15	Replacement due to material error	A valid voucher that contained a material error is replaced by a correct one.
16	Replacement of a rejected voucher	The Tax Authority rejected the document and a new one replacing it is issued.
17	Payment to an electronic voucher	An Electronic Payment Receipt (REP) references the invoice it is settling.

Reference documents 19 and 20 (Note 10)

Two document types were also added for the reference field:

19 — Electronic export invoice:when the referenced document is an export.
20 — Electronic payment receipt (REP):when referencing the receipt with which an invoice was paid.

Why does the difference matter?

The novelty is not only technical: codes 13, 14 and 15 identifymaterial errors— the voucher was wrong from the moment it was issued. In those cases the accounting effect belongs to theperiod of the original document, which may require amending VAT returns already filed.

By contrast, a return or a post-sale change (code 01 or 02, which still exist) affects the period in which the note is issued. Correctly distinguishing a material error from a subsequent event prevents mismatches between the XML, the accounting and the D-104 form.

What happened to code 12?

Code 12 was updated in the new annexes; its former use for referencing replacements is now absorbed by codes 15 and 16, depending on the reason. If your system still suggests it for replacing vouchers, it is outdated.

Checklist

Confirm that your invoicing system already issues credit/debit notes with codes 13–17.
Verify that the reference reason is editable or correct when voiding a same-day sale.
If you correct a voucher from a previous month, review with your accountant the effect on that period's VAT return.
If the Tax Authority rejects a document, issue the replacement with code 16 — do not correct it by hand on the same document.

Nonao POS customers:the system already issues EI 4.4 with the new codes — when voiding or replacing a receipt or invoice you can choose the correct reason and the XML goes out with the proper reference. Credit notes carry an editable reference code from the sales module.

Summary

Since November 1, 2026, electronic corrections must carry the correct reference code:13–15 for material errors, 16 for rejected documents and 17 for payments. If your software does not have them, it must be updated — and if you correct invoices from previous months, tell your accountant because it may affect returns already filed.

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Electronic invoice 4.4: the new reference codes 13 to 17