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The taxpayer inquires about the procedure for issuing a credit note after adjusting the taxable base due to a client's non-payment. The DGT clarifies that when a debt becomes uncollectible, it is mandatory to issue a new invoice to rectify the original one.
Question posed: Method of issuing the rectifying invoice.
To reduce the taxable base due to bad debts, the taxpayer must issue and submit a new invoice that rectifies the previous one. In the case of modification due to non-payment, it is recommended to issue an invoice that maintains the original taxable base data, but records the corrected tax amount that is no longer charged, making it clear that said amount is zero. The rectifying invoice must use a new billing series and comply with regulatory requirements.
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