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A company inquired whether it could rectify invoices for non-existent transactions resulting from employee fraud. The DGT ruled that VAT amounts may be rectified when transactions are rendered void or the amount is incorrectly determined.
Cuestión planteada Si procede la rectificación de las referidas facturas a efectos del Impuesto sobre el Valor Añadido.
Cuando las operaciones gravadas quedan sin efecto o se altera el precio, la base imponible debe modificarse. En el caso de operaciones inexistentes, el sujeto pasivo debe rectificar las cuotas impositivas repercutidas mediante la emisión de una factura rectificativa. Esta rectificación debe realizarse en el momento en que se adviertan las causas, siempre que no hayan transcurrido cuatro años desde el devengo.
What is published here, applied to a company or a specific case. The first meeting is free.
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