Numbering invoices and correcting mistakes (facturas rectificativas)

Key rules

• Numbering: Invoice numbers in each series must run consecutively with no gaps.
• No editing: You never delete or edit an issued invoice; you correct it with a factura rectificativa.
• Own series: A factura rectificativa has its own number and names the invoice it corrects.
• Time limit: Issue the correction as soon as you notice the cause, within four years.
• Voided invoices: Keep any voided invoice, marked as cancelled, so the series stays complete.

Number every invoice in order, with no gaps

Each invoice needs a number, and the numbers in a series must run one after another with no breaks. If you use letters, add them as a series prefix, for example "A-001" or "2026-001".

You can run more than one series. Common reasons are separate series for different premises, for simplified invoices, for self-billing, for different business lines and for corrective invoices. Each series has its own unbroken count.

You can restart numbering each year, but only if the series shows the year in its identifier, such as "2026-001".

Never delete or edit an issued invoice

Once an invoice is issued and delivered, you cannot delete it or change it. If you skip a number or void an invoice, keep the voided invoice and mark it as cancelled. That way the sequence stays complete and you can justify it in an inspection.

Unexplained gaps can make the Tax Agency doubt that your sales records are complete, and that can lead to penalties. Invoicing software that follows the anti-fraud rules blocks deletion and records cancellations for you. Check the current start dates for these rules, because they have been postponed.

When you need a factura rectificativa

Issue a factura rectificativa in these cases:

• The original invoice was missing required details.
• The VAT was calculated wrongly.
• The tax base changed afterwards, for example because of a return, a discount, a bad debt or the client's insolvency proceedings.

Issue it as soon as you notice the cause. The limit is four years from the date the VAT became due, or from the date the change in the tax base happened.

What the corrective invoice must show

• A clear statement that it is a factura rectificativa.
• Its own number, in its own series.
• The number, series and date of each invoice it corrects.
• The reason for the correction.
• The corrected data, including issuer, client, tax base, VAT rate and VAT amount.
• Whether it corrects by substitution or by difference.

Substitution or difference

With substitution, a new invoice fully replaces the original. It carries the corrected data, and the original is cancelled with a negative amount or equivalent. Use it when the original had formal errors or the whole invoice is wrong.

With difference, the corrective invoice shows only the amount to add or take off, positive or negative. Use it for later changes such as discounts, returns or price adjustments. It must show the adjusted tax base and VAT amount. The decision box below helps you choose.

Cancelling an invoice completely

To cancel an issued invoice, issue a factura rectificativa in its own series. It either replaces the original entirely or shows negative amounts equal to the original. Keep both invoices and record both in your VAT books. If an invoice was never delivered or recorded, you can mark it as cancelled, but you must still keep it.

The checklist, documents list and timeline below cover what to check before sending and what to keep.

Choosing between options

Which method should you use to correct or cancel an invoice?

• Substitution: The whole invoice is wrong or has formal errors, or you want to cancel it entirely. A new invoice replaces the original, and the original is cancelled by a negative amount.

• Difference: The change comes later, such as a discount, a return or a price adjustment.

If the whole invoice is wrong, replace it. If only an amount changes, show the difference. For a change to the tax base, difference is the usual choice, though substitution is allowed. Either way, use its own series and keep both invoices.

Timeline and deadlines

• Notice the mistake or the event that changes the tax base, such as a return, discount or bad debt: as soon as it happens

• Issue the corrective invoice (factura rectificativa) in its own series: as soon as you notice the cause

• Last moment to issue the corrective invoice: no more than 4 years after the VAT became due or the event occurred

• Keep the original, the corrective invoice and any voided invoice in your records so the series is complete: for every gap or correction, at the time it happens

Documents you need

• Corrective invoice (factura rectificativa) issued by you as the original issuer, stating that it is a corrective invoice, with its own series and number.

• The original invoice you are correcting, kept in your records and never deleted. The corrective invoice must give its number, series and date.

• A voided invoice from your sequence, kept and marked as cancelled so the series stays complete.

Check this before you send an invoice

• Check that the invoice shows its number (and series, if you use one), the issue date, and the date of the operation if it is different.

• Check that your name or company name, tax ID (NIF) and address, and the same details for your client, are all on the invoice.

• Describe the work or goods clearly, with the data needed to work out the tax base.

• Show the tax base for each VAT rate, the VAT rate, the VAT amount and the total due.

• If you charge no VAT, write the exemption, reverse charge or other reason on the invoice.

• If you are self-employed and invoice a business or professional, add the IRPF withholding (retención, income tax held back) as a separate negative line, calculated on the base without VAT, and show the net total payable.

• Leave out the withholding if your client is a consumer, or if you are exempt from it.

• Give the invoice the next number in your series, with no gaps.

• Keep any voided invoice marked as cancelled instead of deleting it, and fix an invoice already sent with a corrective invoice (factura rectificativa).

• For an EU client, add their EU VAT number and the exemption or reverse charge wording, such as "Operación exenta" for goods or "Inversión del sujeto pasivo" for services.

• For a client outside the EU, add their name, address, tax ID and country, plus the wording that the operation is not subject to VAT or is exempt, with its legal reference.

What to watch out for

• Gaps in your numbering: A skipped number or a deleted invoice breaks the series. The Tax Agency may then question whether your sales records are complete, and this can lead to penalties. Document every skipped or voided number and keep the voided invoice marked as cancelled, so you can justify the sequence in an inspection.

• Deleting or editing an invoice you already issued: An invoice that has been issued and delivered cannot be cancelled by deleting it. Doing so leaves a gap and a record that does not match what your client holds. Issue a corrective invoice instead. Use billing software that blocks deleting invoices and records cancellations.

Frequently asked questions

Can I use more than one invoice series?

Yes, you can run several series, as long as each one is numbered in order with no breaks. Typical uses are a separate series for corrections, for simplified invoices, for different shops or for different lines of business.

Do I have to restart numbering every year?

You may restart numbering each year, but only if the series identifies the year, for example 2026-0001. Otherwise keep counting from where you stopped.

How long do I have to issue a corrective invoice?

You must issue a corrective invoice as soon as you notice the cause, and no more than 4 years after the VAT became due or after the event that changed the tax base. This covers wrong VAT, returns, discounts and bad debts.

Do I use substitution or difference to correct an invoice?

Use substitution when the whole invoice is wrong or has formal errors, because a new invoice replaces the original. Use difference for later changes such as discounts, returns or price adjustments, where the correction shows only the amount added or taken off.