What is a corrective invoice?
There are different types of invoices and among them are corrective invoices.
A corrective invoice is one that replaces a previous invoice in which there is an error or not all the data that should appear.
The rectification invoice is therefore used to correct or add erroneous information to an original invoice .
Characteristics of taiwan mobile number example the corrective invoice
The corrective invoice or credit invoice has always been widely used in commercial operations. It is used to rectify different errors in the invoice or to indicate returns of goods.
Since the entry into force of the new Invoicing Regulations, the term credit invoice has been replaced by the term corrective invoice .
Its use remains the same; credit rectifying invoices can be issued as sales invoices with a negative sign (return of goods) or to rectify errors or lack of information in the original invoice.
Therefore, a corrective invoice is always an invoice that refers to another invoice that is the original, in order to correct or add some detail that is missing from it.
When should a rectification be issued?
It is mandatory to issue a corrective invoice when it is detected that the original does not comply with the legal requirements or contains an error.
For example:
You must issue a correction if you notice errors , for example, in any of the content data or if it is incomplete for any reason.
This will also be necessary if the VAT rate is incorrect or if the rate is incorrectly calculated.
