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The CorrectionMethod enum represents the methods for applying corrections in corrective or credit invoices. It defines how the correction relates to the original invoice.

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Enum Cases

CaseCodeDescriptionUse Case
FullReplacement01Full replacement (Rectificación íntegra)Replace entire original invoice
Differences02Differences only (Rectificación por diferencias)Only correct the changed amounts
VolumeDiscount03Volume discount (Descuento por volumen)Apply volume/period discount
TaxAuthorityAuthorized04Tax authority authorizedAuthorized by Tax Agency

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Correction Method Details

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FullReplacement (01)

Full replacement creates a corrective invoice that completely replaces the original invoice. The corrective invoice contains all line items with the correct values. When to use:
  • Correcting multiple errors in the original invoice
  • Simplifying accounting by voiding and reissuing
  • Major changes to invoice structure
How it works:
  1. Original invoice is considered void
  2. Corrective invoice contains all correct values
  3. Both invoices remain in accounting records

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Differences (02)

Differences method creates a corrective invoice that only includes the differences (positive or negative) between the original and corrected amounts. When to use:
  • Partial refunds or adjustments
  • Correcting specific line items
  • Clearer audit trail of changes
How it works:
  1. Original invoice remains valid
  2. Corrective invoice shows only the delta
  3. Final amount = Original + Correction

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VolumeDiscount (03)

Volume discount is a special correction type for applying retrospective discounts based on purchase volume or period. When to use:
  • End-of-period volume rebates
  • Loyalty discounts applied retrospectively
  • Bulk purchase incentives
How it works:
  1. Original invoices remain valid
  2. Corrective invoice reduces total due
  3. References multiple original invoices

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TaxAuthorityAuthorized (04)

Tax authority authorized corrections are explicitly approved or required by the Spanish Tax Agency (AEAT). When to use:
  • Tax agency audit adjustments
  • Official correction requests
  • Special circumstances requiring authorization

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Usage Examples

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Full Replacement Example

use PhpFacturae\Enums\{CorrectionMethod, CorrectionReason};

// Original invoice had multiple errors - replace entirely
$creditNote = new Invoice();
$creditNote->setIsCorrective(true);
$creditNote->setCorrectionMethod(CorrectionMethod::FullReplacement);
$creditNote->setCorrectionReason(CorrectionReason::TaxRate);
$creditNote->addCorrectedInvoice('A', '12345', new DateTime('2024-01-15'));

// Add all line items with correct values
$creditNote->addItem('Product A', 10, 100.00);
$creditNote->addItem('Product B', 5, 50.00);

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Differences Example

use PhpFacturae\Enums\{CorrectionMethod, CorrectionReason};

// Customer returned 2 units - show only the difference
$creditNote = new Invoice();
$creditNote->setIsCorrective(true);
$creditNote->setCorrectionMethod(CorrectionMethod::Differences);
$creditNote->setCorrectionReason(CorrectionReason::BaseModifiedReturns);
$creditNote->addCorrectedInvoice('A', '12345', new DateTime('2024-01-15'));

// Only include the returned items (negative quantity)
$creditNote->addItem('Product A', -2, 100.00);

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Volume Discount Example

use PhpFacturae\Enums\{CorrectionMethod, CorrectionReason};

// Apply 5% discount for reaching annual volume target
$creditNote = new Invoice();
$creditNote->setIsCorrective(true);
$creditNote->setCorrectionMethod(CorrectionMethod::VolumeDiscount);
$creditNote->setCorrectionReason(CorrectionReason::BaseModifiedDiscounts);

// Reference all invoices from the period
$creditNote->addCorrectedInvoice('A', '12345', new DateTime('2024-01-15'));
$creditNote->addCorrectedInvoice('A', '12346', new DateTime('2024-02-10'));
$creditNote->addCorrectedInvoice('A', '12347', new DateTime('2024-03-05'));

// Add discount line
$creditNote->addItem('Q1 Volume Discount (5%)', 1, -250.00);

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Tax Authority Authorized Example

use PhpFacturae\Enums\{CorrectionMethod, CorrectionReason};

// Tax audit required correction
$creditNote = new Invoice();
$creditNote->setIsCorrective(true);
$creditNote->setCorrectionMethod(CorrectionMethod::TaxAuthorityAuthorized);
$creditNote->setCorrectionReason(CorrectionReason::TaxAmount);
$creditNote->addCorrectedInvoice('A', '12345', new DateTime('2024-01-15'));
$creditNote->setAdditionalInformation('AEAT Authorization: AUT-2024-123456');

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Choosing the Right Method

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Use Full Replacement When:

  • Multiple fields need correction
  • Complete invoice structure changes
  • Simplicity is preferred over precision
  • Both parties agree to void and reissue

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Use Differences When:

  • Only specific amounts change
  • Detailed audit trail needed
  • Partial refunds or adjustments
  • Original invoice mostly correct

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Use Volume Discount When:

  • Retrospective discounts
  • Multiple invoices affected
  • Period-end rebates
  • Loyalty programs

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Use Tax Authority Authorized When:

  • Correction mandated by AEAT
  • Audit adjustments
  • Official requirements
  • Special circumstances

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Accounting Impact

MethodOriginal InvoiceCorrective InvoiceNet Effect
Full ReplacementVoidedReplaces originalNew total
DifferencesRemains validAdds to originalOriginal ± Correction
Volume DiscountRemain validReduces totalSum of all
Tax AuthorityDepends on caseAs directedAs required

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Notes

  • The correction method must match the correction reason logically
  • Full replacement is simpler but creates more accounting entries
  • Differences method provides better traceability
  • Volume discounts can reference multiple original invoices
  • Always document the reason for corrections
  • Keep supporting documentation for audits

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See Also

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