Keep the invoice and credit as separate, linked records. Show whether the credit reduced an unpaid balance or produced a refund.

Follow the money
Record the credit date, amount, reason and original invoice number. If the vendor keeps it on account, note which later invoice uses it. If money comes back, link the bank transaction so it is not mistaken for rent.
IRS recordkeeping guidance calls for records that clearly show income and expenses. [1]
Illustrative example: a $500 bill receives a $75 credit before payment. The amount due is $425. Deleting the original $500 bill would erase the explanation for the adjustment. Confirm accounting treatment with your bookkeeper.
Sources
This article was generated by AI using the sources below. Editorial standards.
- Recordkeeping — IRSSupports the attributed passage: IRS recordkeeping guidance calls for records that clearly show income and expenses. The practical workflow and labeled examples are the publication’s own applications, not source-reported cases. Source checked Sep 8, 2026.
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