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Deutsch Correct an invoice in Spain: factura rectificativa
An invoice has already been sent and the name, amount or VAT is wrong. First establish whether the error is in the invoice, its accounting entry or the tax return.
Correct the right document
A correct invoice can be recorded incorrectly; an accounting entry can also faithfully reproduce an incorrect invoice. Save the original, delivery evidence and existing record. Describe the discrepancy and why a change is necessary.
When to consider a corrective invoice
The invoicing regulation provides for corrections including missing mandatory details, incorrectly calculated tax and certain changes to the taxable amount. Non-payment alone does not justify deleting an invoice from the books. Bad debts and VAT adjustments have their own conditions.
Link the original and correction clearly
Use the appropriate corrective series and make the connection with the original invoice clear. Depending on the permitted method, differences or corrected figures are reported. Do not mix methods without checking, as a correction can accidentally become additional turnover.
A simple control example
If the original fee was €1,000 before VAT and a €100 discount is later agreed, the original amount, adjustment and tax consequence must reconcile. Record any payment already made and how a refund is handled. Renaming the old invoice file does not solve the problem.
Complete the follow-up work
Send the correction to the customer and reconcile registers, any electronic reporting and affected tax periods. A new PDF does not automatically amend a return already filed. Check the applicable deadline and retain both documents and correction acknowledgements.
Official sources and next steps
Related assistance: Accounting and business taxes.
Related next steps: Modelo 303: preparing a Spanish VAT return · Autónomo business expenses: prepare the right evidence.
Prepare your enquiry
Tell us the invoice date, error and tax period. Explain whether it has already been paid, recorded or included in a return.
Request assistance in EnglishUpdated: 23 October 2026. General guidance. Your circumstances and the current requirements of the competent authority are decisive.