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Factura rectificativa (corrective invoice)

A factura rectificativa is an invoice that corrects or cancels a previously issued invoice, due to errors, returns, later discounts or unpaid debts. It must reference the original invoice and state the reason for the correction.

It does not replace the original invoice: both remain on record, and together they reflect the final transaction.

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Factura simplificada (simplified invoice)

Inversión del sujeto pasivo (VAT reverse charge)

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