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V2884-16 ·22 June 2016 ·consulta-vinculante Medium impact
Tax

Corrective invoices must be issued using a specific and separate series

A query was raised regarding whether corrective invoices can follow the same consecutive numbering as standard invoices or if they require their own series. The DGT ruled that it is mandatory to use separate series for corrective invoices.

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2016-06-22PublishedPublished 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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