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V0305-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Procedure for correcting errors through the issuance of two invoices

A software manufacturer seeks guidance on how to correct errors in invoices by issuing two separate documents. The DGT clarifies that the first invoice, featuring a negative sign, is an ordinary invoice, while the second is the corrective invoice.

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2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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