In the DIFFERENCES
correction method, the correcting invoice subtracts from or adds to the original invoice. In the SUBSTITUTION
method, the correcting invoice replaces the original invoice.
For example, if the final invoice should include 2 Coca Cola and 2 pastas:
SUBSTITUTION method:
INV 2024-001 CORR 2024-001
1 coca cola 2 coca cola
1 pasta 2 pasta
20€ taxable amount 40€ taxable amount
4,2€ VAT (21%) 8,4€ VAT (21%)
24,2€ Total 48,2€ Total
DIFFERENCES method:
INV 2024-002 CORR 2024-002
3 coca cola -1 coca cola
3 pasta -1 pasta
60€ taxable amount -20€ taxable amount
12,6€ VAT (21%) -4,2€ VAT (21%)
72,6€ Total -24,2€ Total
You can use either method, depending on your preference.