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V2669-21 ·4 November 2021 ·consulta-vinculante Medium impact
Tax

Issuing a corrective invoice is mandatory if the original invoice does not reflect the advance payment date

A customer purchased an electric car in April and paid the full amount, but the dealership delivered the vehicle in August and issued the invoice dated August. The consultant asks whether the dealership must issue a corrective invoice dated April.

In 5 key points

How it affects those involved

This ruling clarifies the timing of tax liability and the necessity of documenting advance payments through corrective invoicing to ensure compliance with VAT accrual rules.

Lifecycle

2021-11-04PublishedPublished 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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