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V1924-23 5 July 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura rectificativa

Invoices with incorrect issue dates must be corrected using a specific series credit note

A business owner inquired whether it is correct to issue a credit note to cancel an invoice with an incorrect date and then issue a new invoice with the correct date. The DGT ruled that an error in the date requires the issuance of a credit note within a specific series.

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 the rectification of invoices. Therefore, a corrective invoice must be issued within a specific invoice series. If the practice of issuing two documents is chosen, the first invoice with a negative sign is considered an ordinary invoice and the second, which contains the correct data, is the corrective invoice.

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