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A query was raised regarding whether it is possible to issue credit notes when more than four years have passed since the issuance of the original invoices. The DGT ruled that, as a general rule, rectifications must be made within four years following the tax accrual.
Question posed: Possibility of issuing corrective invoices having elapsed more than four years since the issuance of the invoices intended to be rectified.
The issuance of corrective invoices must be carried out as soon as the circumstances necessitating them are known, provided that four years have not elapsed since the tax accrual or since the circumstances modifying the tax base occurred. However, this period may differ if the rectification is due to the reasons determining the modification of the tax base pursuant to Article 80 of the VAT Law.
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