A duplicate of a lost invoice
If the customer loses the invoice, you can give them a duplicate. It is the same invoice, with the same number. It is not a second sale. The app can generate the PDF again.
The same invoice
Royal Decree 1619/2012 provides for a duplicate when more than one original is issued or when the copy has to be replaced. The duplicate is marked as such. The base, the tax, and the number do not change, because the operation was already invoiced. Issuing another invoice with another number would count the sale twice and open a numbering problem.
- Same number, same amounts.
- Marked as a duplicate.
- It is not a new invoice and not a second accrual.
Another PDF, the same invoice
Factura Fácil can generate the PDF of the invoice you already issued once more. That file does not use the next number in the series. If the customer has only lost the email, the duplicate documents the same operation.
Common questions
Does the duplicate get a new number?
No. It is the same invoice. A new number would be another invoice, not a duplicate.
Does VAT accrue again?
No. VAT already accrued on the original invoice. The duplicate is not a second operation.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.