5.10.4 Rectifying invoices

If the invoice does not meet the established requirements, it must be modified. BI of the VAT, or the quotas of VAT If the amounts charged have been determined incorrectly, the invoice may be rectified before 4 years have elapsed since the tax accrual, or since the circumstances that determined the modification of the invoice occurred. BI.

Rectifying invoices or documents shall state such condition and the reason for the rectification, as well as the identifying data of the rectified invoice or document. Invoices issued in substitution or exchange of previously issued simplified invoices will not be considered corrective invoices.