What is a dummy invoice?

A dummy invoice is a financial document that is created manually by an Accounts Payable division in a company to (temporarily) nill out an invoice that needs to be moved from one purchase order (history) to another Purchase order.

It can also be created in case of an invoice that is received, and should be credited by the issuing company but no credit note is received. IN order to balance the books correctly i.e. months end a "dummy" will be created...