﻿Please note the following before performing this operation:

The Value Added Tax Code (VATC) establishes in paragraph 7 of Article 29 that when the taxable value of a transaction or the corresponding tax is altered for any reason, including inaccuracy, a corrective invoice document must be issued.

Circular Letter No. 30136, dated 2012-11-19, in its point 14, regarding corrective invoice documents, states that according to the new wording of paragraph 7 of Article 29, when the taxable value of a transaction or the corresponding tax is altered for any reason, including inaccuracy, a corrective invoice document (credit or debit note) must be issued, which must contain the elements referred to in paragraph a) of paragraph 5 of Article 36, as well as the reference to the invoice to which they pertain and a mention of the altered elements.

The Circular Letter further states, in the mentioned point, that a new invoice cannot be issued as a way of correcting the taxable value or the corresponding tax, without prejudice to the possibility of canceling the initial invoice and replacing it with another when the correction is due to other reasons.
