5.10.4 Rectifying invoices

If the invoice does not meet the established requirements, whether the BI of the VATshould be modified, or the VATinstallments ##3##passed on had been determined incorrectly, the invoice may be rectified before 4 years have elapsed from the accrual of the tax, or from the circumstances that determined the modification of the BI occurred.

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.