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V1924-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

Invoices with incorrect issue dates must be corrected using a specific series credit note

A business owner inquired whether it is correct to issue a credit note to cancel an invoice with an incorrect date and then issue a new invoice with the correct date. The DGT ruled that an error in the date requires the issuance of a credit note within a specific series.

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2023-07-05PublishedPublished 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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