- Error in tax rate or tax calculation.
- Any of the requirements that must be met by any invoice is missing.
- There is an error in some invoice information.
- You forgot to apply a discount or you have to apply an off-invoice discount after it is issued.
- For return of products.
- To recover VAT from an unpaid invoice.
What requirements must a rectifying invoice meet?
- You must report the rectified invoice number.
- You must bring a different numbering series to your regular invoicing series.
- Other requirements for ordinary invoices.
Deadline to issue a rectifying invoice
The rectifying invoice must be issued as soon as we become aware of the circumstance that compels us to issue it. In any case, within 4 years from the time you accrue VAT.
In the special case of the rectifying invoice to recover VAT from an unpaid invoice, the period is 3 months from the date on which the requirements to be able to issue it are met.