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V2611-24 ·19 December 2024 ·consulta-vinculante Medium impact
Tax

A corrective invoice in a specific series must be issued if the issue date is incorrect

The applicant asks whether it is correct to issue a new invoice solely to correct the date of the original invoice. The DGT rules that, as the date is a mandatory requirement, a corrective invoice must be issued using a specific series.

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2024-12-19PublishedPublished 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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