A "Corrective Invoice" must be sent if the error or dispute to be corrected in an "Invoice" affects any VAT amount or Fiscal data.
The corrective invoices should:
- be clearly stated as "Corrective"
- detail a "Corrective Reason"
- refer to the original invoice/s being corrected
- include the corrective amount (+ or -)
- follow a different numbering than invoices
- finally be listed in the Invoice's Books (VAT Books), stated as "corrective".
Original invoice/s cannot be voided and remain as a valid document.
It is required to research on "Reglamento de Facturación" Spanish law.
And It is also required to research on "Openbravo Invoicing capabilities" as there are already some reversed invoices which should be enhanced to implement "corrective invoicing" feature. Those documents are:
- Reversed Purchase Invoice
- Reversed Sales Invoice
- Especificación Funcional (en Inglés)
- Especificación Técnica (en Inglés)
- Manual de Usuario (en Español)