An unnumbered draft may be abandoned; an issued invoice should not be erased as if it never existed. The Tax Code and Law 104-12 require a continuous series, while Law 104-12 requires professional seller and buyer to retain a copy for five years without prejudice to tax periods. Cancellation therefore means neutralising effect through the suitable procedure, not deleting evidence.
Answer by state
- Draft without number: may be abandoned with internal trail.
- Issued invoice: retain number and content.
- Never fill a gap by reusing the number.
- Error or cancelled sale: classify corrective document.
- Full credit: may neutralise amount once validated.
- Refund: record money movement separately.
- Stock return: only if goods physically return.
- Archive original, reason, approval, credit and refund.
1. Delete, cancel and archive are three actions
The words hide different effects. An interface may archive a record without cancelling debt, or cancel a sale without erasing the fiscal invoice.
| Action | What it does | What it does not |
|---|---|---|
| Delete draft | Removes unissued work | Does not correct invoice |
| Archive | Hides from active flow | Does not neutralise amount |
| Commercial cancellation | Stops sale | Does not choose tax treatment |
| Full credit | Credits documented effect | Does not erase original |
| Refund | Returns money | Does not itself create tax correction |
| Stock return | Restores goods | Not automatic for goodwill discount |
Exact procedure depends on reason, period, payment and VAT treatment. Validate it instead of treating a button label as legal advice.
2. What happens to the number?
An issued number remains in the series. If cancelled, the register explains its presence and the document neutralising its effect; it does not become available for the next invoice.
| Case | Number | Log |
|---|---|---|
| Draft never issued | No final number | Abandon if useful |
| Number allocated by mistake | Retained in trail | Reason/approval |
| Cancelled invoice | Retained | Link to credit/correction |
| Replaced invoice | Two distinct numbers | Lineage |
| Duplicate | Never reuse | Classify both |
| Migration | Old and new series | Cutover rule |
See the full method in invoice numbering, gaps and duplicates.
3. Cancellation checklist
Before acting, rebuild the transaction and effects already produced.
- Find invoice, sale and customer.
- Check delivery or execution.
- Check payment and refund.
- Check physical return and stock.
- Identify accounting and VAT period.
- Retain original and sending proof.
- Document reason and approval.
- Validate full/partial credit or correction.
- Link documents and movements.
- Check balance, stock and journals.
If only part is wrong, full neutralisation can create more errors. Use the invoice correction matrix.
A refund does not automatically cancel the invoice
Bank or cash movement proves money was returned. Invoice, VAT, debt and stock each have a separate trail to reconcile.
4. Concrete examples
Order cancelled before delivery after invoice issue: retain original, validate neutralisation, link full credit and any refund. No stock returns if it never left.
One line returned: document quantity and physical condition, validate partial credit and stock movement. Other lines remain invoiced.
Goodwill reduction without return: credit may reduce balance without restoring goods. Payment and stock must never be inferred from “cancelled” alone.
5. What BelloPOS permits
BelloPOS Pro does not delete an issued legal document. It retains number and history, allows archiving, permission-controlled correction or a linked credit. The accounting bridge creates the counter-entry from the operation for accountant review.
| Action | In BelloPOS | Control |
|---|---|---|
| Abandon draft | Pro | Before issue |
| Delete issued invoice | No | History retained |
| Archive | Yes | Not cancellation alone |
| Linked credit | Pro | Reason and amount |
| Refund | Separate movement | Method/reference |
| Accounting | Pro | Accountant validation |
Review issue and correction permissions in commercial documents.
Mistakes to avoid
- Deleting an issued invoice.
- Reusing its number.
- Treating archive as cancellation.
- Refunding without corrective document.
- Restoring stock without return.
- Forgetting a processed VAT period.
- Fully cancelling a partial error.
- Giving correction rights to everyone.
Frequently asked questions
Can I delete a draft?
Yes if it never received a final number or was issued, under your internal procedure.
Can I delete an issued invoice?
It should not disappear. Retain the original and neutralise its effect through a validated procedure.
Can I reuse its number?
No. The number remains in the series with reason and linked documents.
Does a full credit cancel the sale?
It may neutralise the invoiced effect once validated, without erasing the original or alone proving refund or return.
How long should I retain it?
Law 104-12 states five years between professionals without prejudice to tax obligations; apply the longest confirmed period.
What does BelloPOS do?
Pro preserves issued history and uses controlled correction, archive or linked credit instead of deletion.
What to take away
Cancelling an issued invoice means neutralising its effect while preserving evidence. Number, original, reason and linked movements must remain readable.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
- Moroccan General Tax Code 2026, DGI, read 29 August 2026
- Ministry of Justice, Law 104-12 on freedom of prices and competition, Article 58
- BelloPOS quotes, orders, deliveries, invoices and credit notes, read 29 August 2026
- BelloPOS numbered PDF invoices and fields, read 29 August 2026
Test cancellation rights
Create a draft and test invoice, then check what each role can abandon, issue, correct or credit.
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