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VAT practical manual 2021.

Rectification invoices

1. Rectification assumptions

A corrective invoice must be issued in cases where the original invoice does not meet any of the requirements established as mandatory in articles 6 or 7 of the Regulation that regulates billing obligations, approved by Royal Decree 1619/2012, of November 30. The issuance of a corrective invoice will also be mandatory in cases where the passed-on fees have been determined incorrectly or circumstances have occurred that give rise to the modification of the tax base.

The Tax Management Department of the State Tax Administration Agency may authorize other invoice rectification procedures, upon request from the interested parties, when justified by the commercial or administrative practices of the sector of activity in question.

Those issued to replace simplified invoices issued previously are not considered corrective invoices, provided that they meet the regulatory requirements.

The issuance of the corrective invoice will be carried out as soon as the person obliged to issue it is aware of the circumstances that require its issuance, as long as four years have not elapsed from the moment in which the tax was accrued or, where applicable, from the date on which the circumstances regulated in article 80 of the Tax Law (modification of the tax base of the tax) occurred.

Amending invoices must be sent before the 16th of the month following the month in which the invoice was issued.

2. General requirements for rectification invoices

The rectification will be carried out by issuing a new invoice in which the identifying data of the rectified invoice will be recorded.

The rectification of several invoices may be carried out in a single rectification document, provided that all rectified invoices are identified.

Said corrective invoice must meet the requirements that are established as generally mandatory.

When what is issued is a corrective invoice, the tax base and the fee can be recorded either by directly indicating the amount of the rectification, whether the result is positive or negative, or as they remain after the rectification has been carried out, being mandatory in this case. Last case, indicate the amount of the rectification.

All corrective invoices will state their status as a corrective document and the identification of the corrected invoices.

However, there are two exceptions to these requirements:

  1. When the modification of the tax base is a consequence of the return of merchandise or containers and packaging and for the operation in which they were delivered, an invoice or simplified invoice had been issued, the issuance of an invoice or simplified rectification invoice, but the rectification may be carried out on the invoice issued for a subsequent transaction that has the same recipient as long as the tax rate applicable to all transactions is the same, regardless of whether the result is positive or negative.

  2. When the modification of the tax base has its origin in the granting of discounts or bonuses for volume of operations , as well as in other cases in which they are authorized by the Department of Tax Management of the State Tax Administration Agency, the specification of the rectified invoices will not be necessary, and the simple determination of the period to which they refer will suffice.