An issued invoice cannot be modified: correct it with a credit note.
Once issued, an invoice is a final document. Even for a simple mistake in the client's name, address, or a misplaced accent, it is not modified: it is corrected. Here is the rule, and the correct method.
- An issued invoice cannot be either modified neither removed.
- This applies to any error, even minor (name, address, accent, amount…).
- The correction involves a amending document (Article 289-I-5 of the General Tax Code).
- The proper method: to issue a to have which cancels the invoice, then a new invoice.
Why can't an invoice be modified?
An invoice is a legal and accounting document. It bears a unique, chronological and continuous number (Article L. 441-9 of the French Commercial Code and Article 242 nonies A of Appendix II to the French General Tax Code). Modifying or deleting it after issuance would break this continuity and accounting traceability: this is prohibited. Once sent to the customer, the invoice is final.
Even for a small mistake?
Yes. A misspelled customer name, an incorrect address, a misplaced accent, an inaccurate date or amount: as soon as any information is wrong, the invoice is to correct, not to retouch. There is no error "too small" to escape the rule.
The correct method: have the credit note issued, then issue a new invoice.
Article 289-I-5 of the French General Tax Code (CGI) requires the issuance of a amending document. The clearest and most traceable path is to:
- Issue a to have (credit note) which reference and cancel the incorrect invoice.
- Establish a new invoice, correct, with a new issue.
- Keep all three documents (initial invoice, credit note, new invoice): the chronology and the audit trail remain intact.
What you absolutely must not do
Delete the invoice
Deleting an issued invoice creates a "gap" in the continuous numbering.
retouch it
Re-edit the PDF or correct "over" a document already sent to the client.
Reuse the number
Use the same number for the corrected version: each invoice has a unique number.
In Jewellery Retail
Jewely Retail applies this rule: a validated invoice cannot be modified. To correct an error, the tool guides you to generate an asset who cancels the invoice, then edit a new invoice correct, while maintaining continuous numbering and end-to-end traceability.
Accurate invoices, no unpleasant surprises
Jewely Retail secures your invoices: it is impossible to modify an issued invoice, correction by credit note and new invoice, continuous numbering is preserved.
Sources: Article 289-I-5 of the French General Tax Code; Article L. 441-9 of the French Commercial Code; Article 242 nonies A of Appendix II to the French General Tax Code; BOFiP (BOI-TVA-DECLA-30-20). This article is for informational purposes only and does not replace the advice of your accountant. The rules are subject to change: check with official sources before making any decisions.