Corrective Invoice: When and How to Issue It Correctly
What a corrective invoice is
A corrective invoice is issued to correct an already-issued invoice. You must never delete or modify the original: the correct procedure is to issue a corrective one that references it.
When it is mandatory
- When the invoice does not meet the legal requirements.
- When there is an error in the amount, the data or the VAT.
- When there is a return of goods or a later discount.
- When an invoiced transaction is cancelled.
The corrective invoice guarantees traceability: it is clear what was corrected and why.
How to do it correctly
- Use a specific series for corrective invoices.
- State that it is a corrective invoice and the reason.
- Reference the original invoice being corrected.
- Reflect the correction: by differences or by substituting the amount.
Correction by differences or by substitution
You can correct by indicating only the difference from the original, or by issuing an invoice that fully replaces the previous one reflecting the correct amounts.
With RegulaKit you issue corrective invoices in their correct series, linked to the original. Discover invoicing on our platform.
Conclusion
Faced with an error or a cancellation, the solution is not to delete but to correct. Doing it in its own series and referencing the original guarantees compliance and traceability.
Frequently Asked Questions
What is a corrective invoice?
One issued to correct an already-issued invoice, without deleting or modifying the original.
When must it be issued?
When there is an error in the data or amount, a return, a later discount or a transaction is cancelled.
Can I just delete the wrong invoice?
No. You must issue a corrective one referencing the original; deleting would break the sequential numbering.
Does it have its own series?
Yes, corrective invoices must be issued in a specific series.
What types of correction exist?
By differences, indicating only the correction, or by substitution, fully replacing the original invoice.