Corrective invoice: fix it without reusing the number
If an issued invoice has the wrong amount, VAT, or customer, do not rewrite it in place. Issue a corrective invoice that points at the original.
When you need one
A wrong base, rate, or customer, or a later refund, is documented with a corrective invoice. Cancellation, by contrast, undoes a sent invoice. It is not a way to keep the same number with new figures. The field overview is how to invoice as an autónomo.
How it sits in Factura Fácil and on modelo 303
The app numbers the corrective invoice on its series, without overwriting the original. If VeriFactu sending is on, the corrective invoice can be sent when you issue it, with the certificate. In the modelo 303 calculation it uses its operation date. The BOE file you generate later reflects that calculation. Filing modelo 303 is still on the Tax Agency site.
- Do not delete the original from the history.
- A corrective invoice can increase or reduce the amount.
- If the customer is a public body, also check the FACe send.
Common questions
Can I correct a quote?
A quote is not an invoice. Edit it or send another. A corrective invoice is for invoices already issued.
Does it reduce modelo 130 on its own?
The corrective invoice’s income enters the period’s income figure. The app calculates that. It does not file the return.
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.