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V0902-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Invoices with incorrect dates can be rectified using a credit note and a corrective invoice

The inquirer asks whether it is correct to cancel an invoice with an incorrect date using a credit note and subsequently issue a corrective invoice with the proper date. The DGT accepts this commercial practice, clarifying that the first invoice (with a negative sign) is considered an ordinary invoice and the second is the corrective invoice.

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2022-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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