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V0902-22 28 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura rectificativa

Invoices with incorrect dates can be rectified using a credit note and a corrective invoice

The inquirer asks whether it is correct to cancel an invoice with an incorrect date using a credit note and subsequently issue a corrective invoice with the proper date. The DGT accepts this commercial practice, clarifying that the first invoice (with a negative sign) is considered an ordinary invoice and the second is the corrective invoice.

The question raised

Whether it is correct to issue a full credit note to cancel the invoice issued with the incorrect date, and a corrective invoice with the new issuance date.

The DGT's ruling

The erroneous entry of the issuance date is grounds for rectification and requires the issuance of a corrective invoice in a specific series. The practice of issuing two documents is permitted: one with a negative sign to cancel the initial one (which is considered an ordinary invoice) and a subsequent one containing the correct information (which is considered a corrective invoice).

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