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Corrective invoices and voids follow the rules of the law

A corrective can no longer rectify more than was invoiced, has a deadline, and can fix the recipient's data; a sent or paid invoice is voided only if issued in error.

ChangelogBreaking

A corrective invoice and a void are two different fiscal acts, and the API now tells them apart the way the law does. A corrective corrects an operation that took place: it cannot take any rate below what was invoiced, it has a four-year deadline, and each reason code has its conditions. A void is only for an invoice issued by mistake. Corrective invoices and voids already issued do not change.

What breaks

  • A TOTAL corrective takes no lines. It rectifies everything still invoiced on the original, its live correctives included. Sending lines answers 422 RECTIFICATIVA_TOTAL_CON_LINEAS; until now they were accepted, and without them the original lines were copied negated. A TOTAL on an invoice that earlier correctives already brought to zero answers 422 CORRECTIVE_NOTHING_LEFT_TO_RECTIFY.
  • A PARTIAL corrective cannot rectify more than was invoiced. Counting earlier correctives, no rate may end below zero: 422 CORRECTIVE_EXCEEDS_INVOICED_AMOUNT, with tax_group and max_reduction in error.details. A PARTIAL that only changes the withholding answers 422 CORRECTIVE_WITHHOLDING_ONLY: a withholding is not a reason to correct, so void the invoice and issue a new one.
  • Four years to correct. Counted from the original's operation date or, for a cause of article 80 of the VAT Act, from the new optional circumstance_date. Past it: 422 CORRECTIVE_OUT_OF_TIME, with deadline and counted_from in error.details. circumstance_date is rejected with R4 (422 CORRECTIVE_CIRCUMSTANCE_DATE_NOT_APPLICABLE) and outside the original's operation date and today (422 CORRECTIVE_CIRCUMSTANCE_DATE_OUT_OF_RANGE).
  • R2 and R3 have conditions. Both need a recipient established in Spain, the Canary Islands, Ceuta or Melilla (an R2 also in another EU member state): 422 CORRECTIVE_RECIPIENT_NOT_ESTABLISHED. An R3 needs six months since the original's operation date (422 CORRECTIVE_BAD_DEBT_TOO_EARLY, with earliest_date) and, on a base of 50 € or less, the new recipient_is_business: true (422 CORRECTIVE_BAD_DEBT_BASE_TOO_LOW).
  • An original rejected by the AEAT is fixed first. When VeriFactu rejected the original's record and it was not resubmitted, a corrective answers 422 CORRECTIVE_ORIGINAL_RECORD_REJECTED.
  • Voiding a sent or paid invoice needs issued_in_error: true, confirming the operation never took place, was a test or a duplicate; without it: 422 VOID_REQUIRES_ISSUED_IN_ERROR. An invoice with live correctives cannot be voided (422 INVOICE_HAS_LIVE_CORRECTIVES), nor can a TOTAL corrective (422 TOTAL_CORRECTIVE_NOT_VOIDABLE).

Does this affect you?

  • If you send lines on a TOTAL corrective, remove them.
  • If you void invoices that were already sent or paid, send issued_in_error: true when that is the case, and use a corrective otherwise.
  • If you correct a withholding with a PARTIAL corrective, void and reissue instead.
  • If you issue R3 correctives, check the six months and send recipient_is_business on small operations.
  • If you branch on error.code for corrective or void requests, add the new codes.

What else changed

  • Correct the recipient's data. When the invoice recorded its recipient with a wrong name, tax ID or address, send the corrected recipient with PARTIAL, R4 and no lines: the amounts do not change. Another person is not a data correction (422 CORRECTIVE_RECIPIENT_IS_ANOTHER_PERSON); the same data as recorded answers 422 CORRECTIVE_RECIPIENT_UNCHANGED. recipient on any other corrective still answers 422 CORRECTIVE_RECIPIENT_NOT_ACCEPTED.
  • The corrective series is created for you. Without series_id and without a default corrective series, one is created on first use (code R, or the next free one) instead of answering 422 SERIES_DEFAULT_NOT_FOUND.
  • A corrective whose total_to_pay is 0 is issued as PAID, with payment_date equal to issue_date.
  • CORRECTIVE_RECENT_DUPLICATE covers two minutes, not 24 hours. It catches a double submission; a second identical corrective a few minutes later is no longer refused as a duplicate.
  • A simplified invoice is always corrected with R5. To give its customer a full invoice with their details, use the exchange of simplified invoices, not a corrective.

Endpoints

  • POST/v1/companies/{company_id}/invoices/{invoice_id}/correctiveNew optional circumstance_date and recipient_is_business; recipient accepted for an R4 data correction; new 422 codes
  • POST/v1/companies/{company_id}/invoices/{invoice_id}/voidNew issued_in_error; 422 VOID_REQUIRES_ISSUED_IN_ERROR / INVOICE_HAS_LIVE_CORRECTIVES / TOTAL_CORRECTIVE_NOT_VOIDABLE

Where to go next

Corrective invoicesCreate a corrective invoiceVoid an invoice

The VeriFactu status webhook says whether it reports the registration or the cancellation

`verifactu.status.updated` now carries `operation`: `REGISTRATION` or `VOID`. AEAT's answer to a cancellation reaches you by webhook without a lookup.

Series by type, and what AEAT would reject is refused before numbering

A series numbers only its own type, and an invoice AEAT would reject answers `422` before a number is used. Zero-total invoices are accepted and issued paid.