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A company inquired whether it was required to issue credit notes after erroneously including a Corporate Tax withholding in its lease invoices. The Directorate-General for Taxes (DGT) ruled that credit notes are only mandatory when regulatory requirements are breached or when VAT amounts are incorrectly determined.
Question raised The consultant asks whether corrective invoices must be issued.
The obligation to issue corrective invoices only exists in the cases provided for in Article 15 of the Invoicing Regulations: when the original invoice does not meet the content requirements or the VAT tax amounts are incorrectly determined. If the invoice complies with the requirements of Article 6 of the Regulations, a corrective invoice is not necessary. In the case of replacing invoices that include an undue withholding with others that do not include it, these are not corrective invoices, but rather a substitution of invoices.
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