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In which cases should I rectify my output VAT?

Find out when to correct the invoice issued to your client.

You should issue a rectification invoice and send it to your client in these cases:

  • Return of containers and packaging.

  • Discounts and rebates.

  • Termination of operations, return or loss of goods (including reinstatement in bankruptcy).

  • Non-payment of operations due to insolvency proceedings.

  • Other defaults (non-collectable debts).

  • Price alteration.

  • Errors.

You have all the information about rectification invoices in this link

Rectification invoices

If you want more information on this topic you can consult our Virtual Assistant. You can also use the Tax Base Modification Calculator to check the deadline for issuing the corrective invoice and determine the period and fiscal year of Form 303 in which to make the adjustment.