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V2194-23 ·26 July 2023 ·consulta-vinculante Medium impact
Tax

Cancelling an invoice with a negative entry and issuing a subsequent credit note is valid

An energy consultancy inquired whether it could invoice an advance payment, cancel it using a negative invoice, and then issue the correct invoice once the supply cost was known. The Directorate-General for Tax (DGT) ruled that this procedure is valid, noting that the credit note is the document containing the correct data.

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2023-07-26PublishedPublished 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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