When the original invoice does not comply with the requirements established in articles 6 and 7 of the Regulation in terms of data content and requirements.

When there is a modification in the VAT taxable base established in article 80 of Law 37/1992:

The amount of the containers and packaging which can be reused and which have been the subject of a refund.
Discounts and rebates granted after the time at which the operation was carried out, provided that they are duly justified.
When the taxable transactions are totally or partially rendered ineffective or the price is altered after the time at which the transaction was carried out by a final judicial or administrative decision, or in accordance with the law or the customs of the trade.
When the recipient of the transactions subject to the tax has not made effective payment of the amounts charged and provided that, after the accrual of the transaction, a declaration of bankruptcy is issued.
The amounts charged for the taxable transactions are totally or partially uncollectible.
When the VAT amounts charged have been incorrectly determined.

A credit note must be issued as soon as the person obliged to issue the invoice is aware of the circumstances, and in no case more than four years after the tax has accrued, or, where applicable, when the taxable base has been modified under the circumstances regulated in article 80 of Law 37/1992.

However, the Law states that "When the modification of the taxable base is a consequence of the return of goods or containers and packaging made on the occasion of a subsequent supply to the same recipient and an invoice has been issued for the transaction in which they were delivered, it will not be necessary to issue a credit note, but the correction may be made on the invoice issued for said supply, subtracting the amount of the returned goods or containers and packaging from the amount of said subsequent transaction".

Therefore, in Moloni it will be possible to place the return of goods or containers and packaging on an invoice by subtracting the amount of the same, provided that the tax rate applicable to all the operations is the same, but it will not be possible for the total amount of the invoice that incorporates these returns to show a negative value, and consequently this figure will always be positive or zero. Since the objective is to re-invoice the customer.

In the case that we are not going to invoice any more and the invoice is negative, we would have to proceed to the refund of the money, so it would be a payment return and its respective payment refund.

In Moloni it is possible to use negative units in all types of documents, with the exception of credit notes.

This makes operations easier, for example when creating a delivery note and the conveyor knows what to pick up and what to deliver.

All these negative lines can only be used for products, but not for services.

For more information on how to create a credit note, click here.