Credit invoice
A credit invoice reduces an amount already invoiced and carries its own number. It is a corrective invoice. It does not blank the original number. The detail of that document is in the corrective invoice.
It corrects, it does not erase
Royal Decree 1619/2012 treats the correction as a new invoice, with its own mentions, that refers to the invoice it corrects. The credit note lowers the base, the tax, or both. The original number still exists: anyone reading both documents sees the invoice and the correction. Reusing the number, or throwing the original away, is not a credit invoice.
- A number different from the invoice you correct.
- Amounts downward, with a reference to the original.
- The original does not disappear from the series.
Corrective invoice and cancellation
Factura Fácil can issue the corrective invoice, which is the credit invoice. If the original’s VeriFactu record was already sent, voiding that record is a different step: a cancellation record. Changing the price is not done by deleting a number already used.
Common questions
Does the credit invoice reuse the number?
No. It has its own number. The original invoice keeps its number.
Is voiding the VeriFactu record the credit invoice?
No. The credit invoice is the corrective invoice. The cancellation record is the VeriFactu step when the record had already been sent.
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.