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V3634-20 ·28 December 2020 ·consulta-vinculante Medium impact
Tax

Corrective invoices must be issued when the taxable amount is modified by discounts, rebates or cancellations

A motorcycle seat manufacturer enquired whether it was required to issue corrective invoices in response to customer debit notes for returns or repairs. The DGT ruled that a new invoice must be issued to rectify the tax amount or the taxable amount when the circumstances set out in Article 80 of the VAT Act apply.

In 6 key points

Lifecycle

2020-12-28PublishedPublished 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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