Ordinary, simplified and corrective invoices in the SIF: the differences

Ordinary, simplified and corrective invoices in the SIF: the differences

In the daily operations of any business, different types of invoice coexist, each with its own requirements and treatment in the computerised billing system. Knowing the differences avoids errors and ensures each transaction generates the correct record.

Ordinary (full) invoice

This is the standard invoice, which must contain all the data required by the invoicing regulation: full identification of issuer and recipient (with tax ID), description of the transaction, taxable base, VAT rate and amount, and other mandatory details. It is required when the recipient is a business or professional, or when they request it.

Simplified invoice

It replaces the old "receipt". It can be issued when the amount does not exceed 400 euros (VAT included) or 3,000 euros in certain activities (retail, hospitality, passenger transport, etc.). It does not require identifying the recipient, unless they wish to exercise the right to deduct, in which case their details and the VAT charged must be added.

Corrective invoice

It is issued to correct a previous invoice: for a data error, a change in the taxable base (returns, subsequent discounts) or other legally foreseen causes. The corrective invoice must identify the invoice it corrects and reflect the correction, either replacing the amount or stating the difference.

Its treatment in the SIF

In a compliant system, each type of invoice generates its own chained billing record. The corrective invoice, in particular, is linked to the original through the corresponding records, leaving a complete and unalterable trail. The erroneous invoice is not "deleted" or modified: a correction record is generated documenting the change.

Conclusion

Ordinary, simplified and corrective invoices respond to different situations and have their own requirements. Using the right type in each case and relying on a system that correctly chains correction records is key to orderly, compliant invoicing. Invoseal automatically manages all three types and their traceability.