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A software company has requested guidance on how to proceed if an invoice is erroneously issued with a date later than the actual date of issue. The Directorate-General for Taxes (DGT) has ruled that, as this constitutes an incorrect mandatory data field, it is necessary to issue a corrective invoice using a specific series.
Companies must ensure that the date of issue on invoices is accurate, as errors in mandatory fields require the formal issuance of corrective invoices under a specific series to maintain tax compliance.
The tax team reviews your specific situation.
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