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V0330-26 18 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura rectificativa

A invoice can be corrected or cancelled by any permitted means, regardless of Royal Decree 1007/2023

A hospitality association asks how to correct or cancel invoices issued using pre-1007/2023 accounting systems. The DGT responds that corrections can be made by any method allowed under the invoicing regulation, without the new Royal Decree affecting the choice of issuance method.

The question raised

How should an invoice that was issued through a computer invoicing system prior to the entry into force of Royal Decree 1007/2023 be corrected or annulled once its entry into force has occurred.

The DGT's ruling

The issuance of a corrective invoice must be carried out through any of the means permitted by Article 8 of the Invoicing Regulations (paper or electronic format). The entry into force of Royal Decree 1007/2023 does not modify the freedom of choice regarding the means of issuance. Nevertheless, it must be observed whether another regulation applies that mandates the use of a specific medium, such as electronic invoicing.

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