Since the corrective invoice replaces the invoice issued with an error, we were able to resolve the issue. When creating it, we must indicate that it is a corrective invoice and mention the invoice being corrected.

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Now that we know how to make an invoice, as we saw in our article “How to make an invoice”, it is time to learn how to correct it when we make a mistake. When this occurs, we must carry out a special type of invoice: the corrective invoice (factura rectificativa).

Below, we will resolve the most important questions about this type of invoice:

• In what situation should I issue it? Whenever we make a mistake in some essential data (client, concept, tax rate, etc.), either due to the omission or error of any of these data. Also in cases of total or partial return. In a single corrective invoice we can correct several invoices, provided that all those invoices are identified.
• What data must the invoice contain? It must contain the data that the original invoice would have, with the pertinent corrections.
• What date to put on a corrective invoice? As it is a new invoice that is correcting a previous one, we will set as the date the day we carry out the corrective invoice. It should be pointed out that there is a maximum period of four years to be able to correct an invoice.
• Do we modify the original invoice number? Corrective invoices must have their specific numbering that identifies them as such. Generally, the letter R is used in front of the number. When starting a new fiscal year, you have two options: continue the numbering in the same way or restart the numbering in each year. If you choose the latter option, we must include in the numbering of the corrective invoice the year it refers to.

 

Let's use an example to visualize it: We generate invoice number 246-2020 on 05/10/2020. A week later we are informed of an error committed in it. If we consider in this example that it is the first invoice we correct in the year, we will put as the date 05/17/2020 and as the invoice number R-1-2020, and we will make reference to the fact that this invoice corrects number 246-2020.

 

Within the Billing Regulations, all the cases and particularities of this type of invoice are covered in depth. That is why, if you have any doubt when creating a corrective invoice, do not hesitate to consult your advisor.