Module 120 min2226 wordsFree — no account
Credit and debit notes: correcting the VAT on an invoice already issued
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 26, changes to the taxable amount or the tax, paragraphs 1, 2, 3, 5, 7, 8, 9 and 10 (version 16, the last non-empty one before repeal from 1 January 2027) — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 21, paragraph 7: tax due in full as stated on the invoice (version 18, the last non-empty one) — verified on September 25, 2026
- Revenue Agency — E-invoicing FAQ, Issuing e-invoices category: electronic adjustment notes and closed VAT numbers — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate on which the note's tax is usually worked out — 22%
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Prepare the electronic document to send to the SdI
The walkthrough helps you fill in the file, from customer details to the net amount and tax of the correction.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.