When and how to issue a corrective invoice?

By Anaraya Albornoz

Published: 5 May 2025

For tax reasons, if you make a mistake when issuing an invoice to a customer, you must issue a corrective invoice. In fact, the law prohibits the deletion of an invoice, it must be replaced by a new one.

The obligation to keep track of the numbering of invoices is a way of being able to check that no invoice is missing. A "hole" in the numbering could mean that you have made an invoice disappear. In order to manage invoice errors, we would like to introduce you to a type of invoice adapted for this purpose: corrective invoices.

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What is a corrective invoice?

A corrective invoice is generated like a standard invoice. This type of invoice replaces an invoice with errors either in the total amount or in the data that must be included according to the regulations.

A rectification invoice must include all mandatory information in the same way as an original invoice. However, both the credit invoice and the amendment invoice must refer to the original invoice(invoice number and date).

How to make a corrective invoice

The corrective invoice is usually identical to the original invoice with the modifications resulting from the corrections. Therefore, we must make the following modifications to the original invoice:

Specify the reason for the change with respect to the original invoice.
Use a different numbering (usually starting with an R: R00345, R00346, etc.).
Insert the reference of the original invoice.
Make the corresponding change: VAT, customer details, total amount, etc.

The invoice is an official document and a legal obligation, therefore, respecting the regulations is of utmost importance. The most efficient way to create invoices is to automate the calculations and the entire process.

Credit Correction Invoice

The credit invoice is a type of amendment invoice. The amendment invoice is relatively new (2013), previously the credit invoice was the document used to correct/replace an invoice. Nowadays, credit invoice and amendment invoice are synonymous.

However, there are positive credit amendment invoices and negative credit amendment invoices.

Positive credit amendment invoice

The crediting of this invoice is positive for the company, i.e. the company has made a mistake in favour of the customer. The company will receive more money than the initial amount.

Negative Credit Correction Invoice

The crediting of this invoice is negative, i.e. the company has made a mistake against the customer. The company must pay the difference to the customer.

Mandatory requirements and data on corrective invoices

In addition to the reference to the original corrected invoice, all corrective invoices must state that they are corrective invoices, as well as a description of the reason for the modification.

The following must also appear, as the case may be

names and addresses of the parties,
the amount excluding the discount and the corresponding VAT ,
the amount of the total VAT and the VAT due after application of the discount,
Identification and proper numbering.

Numbering of corrective invoices

Although it follows the same invoicing scheme, the amendment invoice must be differentiated from the ordinary invoice. Therefore, the amendment invoice must have a header describing the type of document. In this sense, the amendment invoice must have a different numbering from the original invoice.

The numbering must be correlative and the invoices must be identified as corrective invoices, as mentioned above this is done through the R or RT nomenclature and be ordered by ascending date.

The objective is to differentiate in order to facilitate identification and accounting.

What is the deadline for issuing the corrective invoice?

The rectification can be made within the following four years from the time when the tax was accrued or from the date on which the circumstances regulated in article 80 of Law 37/1992, which give rise to the modification of the VAT taxable base, have occurred.

Tax Agency

When should I issue a corrective invoice?

In cases where the invoice does not meet any of the mandatory requirements (according to articles 6 and 7 of the Regulation).
Due to modification of the VAT taxable base (article 80 of Law 37/1992).
Due to an error in the VAT calculation .

Advantages of automatic invoicing

In addition to automating complicated and relative calculations such as the VAT rate, invoicing programmes have effective fiscal and technical updates in almost real time.

Using a professional, and in many cases certified, tool is a guarantee of compliance with legal regulations. Management software also helps you to:

Simplify inventory management.
Create invoices easily using customisable templates.
Calculate all taxes at all times: VAT rate, Corporate Tax, etc.
Indicate payment deadlines.
Modify and correct invoices.
Edit delivery notes.
Convert estimates into invoices in just a few clicks.
Select payment method : cheque, direct debit, SEPA, paypal.
Send notifications in case of unpaid invoices or late payment.

Tools to make all kinds of invoices

SeniorFactu

SeniorFactu is a free solution for invoice management. With more than 30 years of experience in the Spanish market, the solution is available on premise, however the publisher also gives the option to work from the cloud (on demand).

The free version allows the use of all the functionalities, however with the purchase of the licence, customers have the possibility of 100% personalised support, as well as access to all the updates made by the publisher (technical and fiscal).

Features of SeniorFactu

Invoicing, stock and POS management for SMEs.
Official forms for telematic filing with the Tax Agency.
Management of main taxes: VAT, IGIC, IRPF and Corporate Tax.
Management of the Immediate Supply of Information (SII).
For a much more complete financial management, it is possible to integrate SeniorFactu with SeniorConta. In effect, these 2 solutions are integrated and work as one.

FactuSol

FactuSol is an invoicing and stock control software. Like SeniorFactu, it is a free solution to download, but as a registered user, customers have access to technical support, updates and training.

To become a registered user, 3 contract modalities are possible depending on the needs and budget of each company.

FactuSol features

Generation of reports in PDF or XLS formats.
Automatic generation of invoices from delivery notes.
Generation of SEPA bank remittances according to current regulations.
Registration of customer advances.
Personalisation of estimates, delivery notes and invoices.

FacTus

Efficient Invoice Management for SMEs

Learn more about FacTus