Invoice types
Rectifying invoice in Spain: when to issue, how to number it, template 2026
TL;DR
A rectifying invoice corrects or voids a previously issued invoice. It's MANDATORY the moment you detect an error in the original. It links to the invoice it corrects (NumSerieFactura) and is sent to Verifactu like any other invoice — RD 1007/2023 explicitly includes it.
What is a rectifying invoice?
A rectifying invoice (factura rectificativa) corrects or voids a previously issued invoice. It's regulated by art. 15 of RD 1619/2012 (Spanish Invoicing Regulation) and is mandatory the moment you detect an error in a previously issued invoice — you can't just re-issue the original with the corrected field.
RD 1619/2012 lists five causes that justify a rectifying invoice, marked by codes R1 to R5 that must appear on the document. Each code maps to a different scenario: error in the original, returned goods, base modification due to discount, void for insolvency, etc.
The rectifying invoice can be by substitution (fully voids the original and replaces it) or by difference (only reflects the correction, leaving the original intact). Either way, it must explicitly reference the invoice it corrects and the rectification cause.
When is a rectifying invoice mandatory?
Error in recipient data
Wrong NIF, wrong legal name, wrong address. If you or the client spot the error, issue a rectifying invoice with the corrected data. The recipient can't deduct VAT from an incorrectly issued invoice.
Wrong amount
You miscalculated the base, the VAT rate, or the line total. The rectifying invoice reflects the difference (positive or negative) or replaces the original with the corrected amounts.
Full or partial return of goods
Client returns products. You issue a rectifying invoice for the matching amount, code R2. If the return is partial, the rectifying only covers what was returned.
Prompt-payment discount or other base modification
You apply a discount after issuing, or a volume rebate. Issue with code R3 reflecting the new base and the matching VAT.
Client in insolvency proceedings
Client enters concurso de acreedores and the debt is deemed uncollectable. After meeting art. 80 LIVA deadlines, issue with code R4 to recover the output VAT you'd already remitted.
Operation not performed or fully voided
The operation that triggered the invoice doesn't take place (order cancelled before delivery, contract void). Issue with code R5 voiding the original in full.
Rectifying invoice types (R1, R2, R3, R4, R5)
Error grounded in law
For errors in issuer or recipient ID data, or when the cause is grounded in law (e.g., invoice issued by mistake to the wrong client).
Art. 80.3 LIVA
Base modification due to returned packaging, or full / partial returns of goods.
Art. 80.1 & 80.2 LIVA
Base modification due to discounts, bonuses, or rebates granted after the original invoice.
Art. 80.4 & 80.5 LIVA
Modification due to bad debts (insolvency) or VAT amounts the recipient hasn't paid more than 6 months (1 year for large companies) after accrual.
Simplified — recipient data error
When a simplified invoice (without full recipient data) needs to be rectified for specific errors. Less common case.
Required fields and reference to the original
- Clear header: «RECTIFYING INVOICE»
- Own sequential number (recommended: separate series like RECT- or R-)
- Rectifying invoice issue date
- Full issuer data (same as original)
- Corrected recipient data
- Explicit reference to the original invoice: «rectifies invoice no. FACT-2026-00007 dated dd/mm/yyyy»
- Rectification cause with code (R1, R2, R3, R4 or R5)
- Clear indication: «rectification by substitution» or «rectification by difference»
- Corrected amount (base, VAT, total) if by substitution, or only the delta if by difference
- Electronic signature / Verifactu hash like any other invoice
Deadlines to issue a rectifying invoice
The general deadline to issue a rectifying invoice is four years from when VAT accrued (art. 89.1 LIVA). After that you can't rectify the operation for tax purposes — though you could still issue an internal note commercially.
For bad debts (R4 code), specific deadlines apply: 6 months from accrual if you're an autónomo / SME, 1 year if you're a large company. If the client enters insolvency, deadlines count from the publication of the bankruptcy declaration.
Once issued, you must:
— Submit to Verifactu (AEAT closes the loop with the verification CSV).
— Notify the client (email or physical delivery), especially if the amount changes.
— Adjust your Modelo 303 / 130 / 390 for the period when the rectifying takes effect.
Verifactu and the rectifying invoice
Yes. RD 1007/2023 explicitly includes rectifying invoices in the Verifactu flow. The rectifying invoice goes to AEAT's VerifactuSOAP endpoint as an F1 record with the TipoFactura field set to R1-R5, plus an additional block identifying the original invoice being corrected.
Important: the Verifactu hash chain does NOT break when you issue a rectifying invoice. The rectifying is inserted as another link, with its own hash, chained to the previous one. The original invoice it rectifies stays in the chain as originally sent — AEAT keeps both records linked.
In iq-factura, when you issue a rectifying invoice, the system asks you to pick the original invoice from your list, shows you the data so you only change what's needed, assigns the R1-R5 code based on the case, and submits to Verifactu — no SOAP syntax to think about.
Common mistakes and how to avoid them
⚠️ Re-issuing the invoice with the corrected data instead of rectifying
If you just change the field and re-issue with the same number, you create two invoices with the same numbering — illegal. The rectifying must be a NEW document with its own number, referencing the original and correcting it.
⚠️ Forgetting the R1-R5 code
Without a code, the rectifying isn't valid for AEAT and the recipient can't properly deduct VAT. Verifactu rejects the record if the code is missing.
⚠️ Mixing rectifying numbering with regular invoices
Use a different series (RECT-2026-001, RECT-2026-002...) so you don't break your main invoice sequence. Verifactu allows multiple series.
⚠️ Rectifying past the deadline (more than 4 years)
After 4 years from accrual, AEAT won't accept the rectifying for tax purposes. The original operation stays as it was and you can't recover overpaid VAT.
⚠️ Not notifying the client
If the rectifying changes an amount the client already paid, you must formally notify them. Without notification, the client still books the original and your records desync.
Issue your rectifying invoice in 30 seconds
iq-factura walks you through, assigns the R1-R5 code, and submits to Verifactu for you.
Try iq-facturaFrequently asked questions
Can I just void an invoice and re-issue it?+
Not legally. Once issued, an invoice can't be destroyed or re-issued with the same number. The only way to correct is by issuing a rectifying that voids it fully (by substitution) or partially (by difference).
Does the rectifying invoice carry VAT?+
If the original carried VAT, the rectifying does too — with amounts adjusted to the correction. If the rectifying fully voids the original, it carries VAT in negative.
How do I number rectifying invoices?+
The regulation allows (and recommends) a separate series. Most common is prefix «RECT-» or «R-» followed by the sequential number within that series (RECT-2026-00001, RECT-2026-00002, etc.).
Does the rectifying break the Verifactu chain?+
No. The rectifying is inserted as a new link in the hash chain, with its own hash referencing the previous one. The original stays intact — AEAT receives both records and links them internally.
Do I have to refund the client when I issue a rectifying?+
Depends. If the rectifying reduces the amount (discount, return), refund the difference. If it increases it (you undercharged), the client owes the difference. If it only fixes data without changing the amount, no money moves.
What happens with the VAT already declared in Modelo 303?+
The output / input VAT of the rectifying adjusts in the Modelo 303 of the period when the rectifying is issued, not the original's period. Example: if you rectify in Q4 an invoice from Q2, the adjustment goes in Q4's 303.
Can I rectify an invoice that was already paid?+
Yes. Rectification is independent of payment. If the rectifying reduces the amount, you refund the difference. If it increases it, the client pays the difference.