By Clara Team
Corrective invoices for psychologists in Spain
If an issued invoice contains an error, do not open the PDF, change the field, and save over it. The correction should show what was issued, what is being corrected, and the resulting position.
The answer may involve a corrective invoice, a cancellation record, or a record repair. VeriFactu reinforces the principle that earlier records are not directly altered.
When a corrective invoice may be needed
The Spanish Tax Agency summarises the circumstances, including:
- errors in mandatory invoice information;
- incorrectly calculated VAT;
- changes to the taxable amount;
- later discounts, cancellation of the transaction, price changes, or bad debt in the prescribed cases.
Practice errors can also include the wrong customer, tax ID, date, amount, or tax treatment.
Identify the type of change
| Situation | Action to assess |
|---|---|
| The invoice remains a draft | Edit it before issue |
| Mandatory details are wrong | Correction or record repair |
| A non-existent transaction was recorded | Cancellation, depending on the circumstances |
| Amount or VAT is wrong | Corrective invoice |
| Payment status is wrong | Correct the administrative status, not necessarily the invoice |
What the corrective invoice contains
It follows the general invoice requirements and also:
- states that it is corrective;
- uses a dedicated series;
- identifies the invoice being corrected;
- explains the reason;
- shows the relevant changes to amounts, taxable bases, and VAT.
Example
Invoice PS-2026-0042 was issued for €80, but the agreed fee was €70. Corrective invoice R-2026-0003 refers to the original and records a −€10 adjustment, or shows the corrected position using the permitted method.
Correction and cancellation under VeriFactu
VeriFactu distinguishes the fiscal document from the system records. To change an invoice record already created, the system creates new cancellation or repair records rather than directly changing the previous record.
Software must coordinate the document received by the customer with the records preserved or submitted. See the VeriFactu guide.
What not to do
- Delete an issued invoice from the sequence.
- Reuse its number.
- Alter the PDF without preserving the original.
- Create a negative invoice without identifying what it corrects.
- Rewrite old invoices because current customer details have changed.
Clara's invoicing for psychologists keeps the correction journey connected and is ready for VeriFactu traceability.
Frequently asked questions
Can I edit an issued invoice?
It should not be overwritten. Preserve traceability through the appropriate correction, cancellation, or repair.
When is a corrective invoice issued?
It may be required for errors in mandatory details, incorrect VAT, or a legally recognised change to the taxable amount.
Does it need separate numbering?
Yes. Corrective invoices use a specific series and identify the invoice being corrected.
Official sources
- Corrective invoices, Spanish Tax Agency.
- Invoicing obligations regulation, Article 15.
- VeriFactu cancellation records.
Information reviewed on September 5, 2026.