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V0706-19 ·28 March 2019 ·consulta-vinculante Medium impact
Tax

Rectification of invoices permitted via negative invoice and subsequent corrective invoice

A company enquired whether it could cancel an original invoice by issuing one with a negative sign and then issuing a second invoice with the final amount. The DGT clarifies that, although the regulations provide for a single corrective invoice, this commercial practice is permitted.

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2019-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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