The corrective invoice is a type of invoice whose objective is to correct any error that may exist in an invoice already sent. The error can be both an inaccuracy in the data that appears in it or also to add some mandatory information.
The rectifying invoice cancels the previous invoice, so it is common to resort to this type of invoice in the event that the original has errors in the price or misapplied discounts. It is also used for recover VAT from unpaid invoices, since with this invoice we can deduct VAT from the income that we have not collected.
The law establishes that the corrective invoice is issued in cases where the bill original does not meet the requirements established by the regulations.
How should a corrective invoice be?
As it is a document with accounting validity, it is necessary that the corrective invoice contains a minimum essential information.
- That it be explicitly clarified that it is a corrective invoice
- Clear identification of the invoice being rectified
- It must be numbered
Most billing programs on the market allow you to do this type of document quickly and easily. However, in this link you will find a rectifying invoice model to download totally free.