Making a mistake on an invoice you've already issued is more common than it seems: a wrong amount, an incorrect tax detail for the client, a discount that was forgotten. Regulations don't allow you to simply "delete" an invoice already issued: they require a specific procedure, the corrective invoice.
Why you can't simply void an invoice already issued
Once issued and numbered, an invoice becomes part of a mandatory sequential record that doesn't allow gaps or arbitrary changes. That's why correcting a mistake doesn't mean deleting the original invoice, but issuing an additional document, with its own numbering within a specific series, that corrects what was stated on the original invoice.
When issuing a corrective invoice is mandatory
- When the original invoice contains incorrect details that affect its validity (errors in the taxable base, in the VAT rate applied, or in the client's or issuer's tax details).
- When circumstances after issuance change the amount (returned goods, discounts agreed afterward, full or partial cancellation of the transaction).
- When a client's debt ultimately turns out to be uncollectible and the legal requirements are met to adjust the VAT taxable base already declared for that transaction.
What a corrective invoice must include
Besides the usual details of any invoice, it must expressly reference the invoice or invoices it corrects (number and date), and clearly detail the reason for the correction and the changes made, whether stated as the corrected total amount or as the difference from the original invoice, depending on the correction method chosen.
The deadline for correcting has limits
There's no indefinite deadline for correcting an invoice: regulations set specific time limits depending on the reason for the correction (for example, longer deadlines for errors in calculating the tax due, and tighter deadlines for certain cases such as uncollectible debts), so it's best to fix any error you find as soon as possible.
How it affects your VAT return
A corrective invoice that reduces the originally declared amount lowers your output VAT in the period when it's issued (you don't refile a corrected return for the original quarter, except in specific exceptions), while a correction that increases the amount generates additional VAT to declare. It's important to keep clear track of these corrections so your accounting and quarterly returns match up correctly.
Always double-check amounts before issuing
Checking the amounts and the VAT rate applied twice before issuing any invoice is the simplest way to avoid having to resort to a corrective invoice later. Our VAT calculator lets you quickly verify the correct breakdown before invoicing.