Can an incorrectly issued invoice be deleted or modified??

If you make a mistake on the bill, or they ask you to modify it you should not do it, since you are breaching the anti-fraud law

He 10 of July of 2021 a new law was issued to combat tax fraud Law No. 11/2021 of 9 July on measures to prevent and combat tax fraud. This Law makes it more difficult to make changes to an already issued invoice. Making changes or eliminating said invoices is a practice that should not be done and continues in many SMEs and the self-employed.

Imagine that you issue an invoice and your client notifies you that a change has to be made, for imports or incorrect matches, or even in VAT quotas. Well if you think about changing it, delete it, or make any modification you will be in breach of the Anti-Fraud Law.

The correct way is to make a corrective invoice, and in this way you will avoid serious problems with the Tax Agency.

No billing program can allow changes to an already issued invoice

From the 10 of July of 2021, when the Law was published in the BOE 11/2021 necessaryadapt accounting and billing programs to the new requirements established by this new anti-fraud law.

After the adaptation period, companies have to guarantee that the computer programs that support the accounting processes, billing or management of those who develop economic activities "... guarantee theintegrity, conservation, accessibility, readability, traceability and inalterability of records, without omissions or alterations of which the proper annotation is not left in the systems”.

Billing and accounting programs must prevent the modification and destruction of your records. The goal is to prevent billing from being hidden.

The obligation of the softwares adapted to this law is from the 11 October 2021 must bewait for the regulation publication. This will establish the specific requirements that the programs must meet.. as soon as this happens, the system may begin to be considered mandatory for companies and freelancers, as well as for developers.

How to make a corrective invoice?

Entra en para ver como se hace una factura rectificativa.

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