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VAT invoicing

Invoicing obligation, exceptions, types of invoices and contents

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Rectification invoices

¿En qué casos es obligatorio expedirlas?

  • In the event that the invoice does not meet one or more of the requirements laid down as mandatory in Articles 6 and 7 of the Regulation governing invoicing duties.

  • When the circumstances that give rise to the modification of the taxable base of VAT established in Article 80 of Law 37/1992 (return of containers or packaging, discounts, termination of operations, alteration in prices or provisional prices, non-payment) have occurred. Ver "Contenido relacionado".

  • When the Value Added Tax amounts applied have been determined incorrectly.

However, rectification of the tax amounts applied will not be appropriate:

  • When the rectification is not motivated by the causes laid down in article 80 of the Law 37/1992, and implies an increase of the amounts applied and the recipients of the operations do not act as employers or professionals of the Tax, except in cases of legal rise of the tax rates, when the rectification can be carried out within the month in which the new tax rates come into force and in the next.

  • Cuando sea la Administración tributaria la que ponga de manifiesto, a través de las correspondientes liquidaciones, cuotas impositivas devengadas y no repercutidas mayores que las declaradas por el empresario y éste haya participado en un fraude o bien sabía o debía haber sabido que realizaba una operación que formaba parte de un fraude.

¿Cuándo deben emitirse?

La rectificación se efectuará tan pronto como el obligado a expedir la factura tenga constancia de las circunstancias que obligan a su expedición siempre que no hubieran transcurrido cuatro años a partir del momento en que se devengó el impuesto o, en su caso, de la fecha en que se hayan producido las circunstancias reguladas en el artículo 80 de la Ley 37/1992, que dan lugar a la modificación de la base imponible del IVA.

¿Qué requisitos deben reunir las facturas de rectificación?

All corrective invoices shall state that they are corrective invoices and a description of the reason for the correction, the identification details of the corrected invoice or invoices (it will be sufficient to indicate the period to which they refer in the case of discounts for volume of operations and when authorised by the Tax Management Department of the AEAT) and the correction made, and they must comply with the requirements established as obligatory in general.

El Departamento de Gestión Tributaria de la AEAT podrá autorizar otros procedimientos de rectificación de facturas, previa solicitud de los interesados, cuando quede justificado por las prácticas comerciales o administrativas del sector.