Factura simplificada (simplified invoice)

A factura simplificada is a reduced invoice format, the successor to the old paper ticket, which does not require the customer's full details and is used mainly for retail sales or low-value transactions. It is still a valid tax document and must be kept on file just like any other invoice.

If the customer needs to deduct the VAT or the expense, they can ask to be identified on the invoice or request a full invoice instead.

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Modelo 202 (Corporate Tax installment payment)

Factura rectificativa (corrective invoice)

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