# Correcting VAT on an Issued Invoice: Wrong Rate, VAT Exemption and VAT-Only Credit Notes

> An invoice issued with the wrong VAT is corrected with a linked credit invoice. See what to do when the VAT rate was wrong, when the invoice should have been VAT-exempt, and when a credit for the VAT alone is enough.
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An invoice issued with the wrong VAT is corrected with a linked credit invoice. The basic steps for issuing a credit invoice, and crediting part of the amount, are in the guide [How to issue a linked credit invoice](/en/resources/issue-credit-invoice). Here you will see what to do when the mistake is in the VAT.

## Wrong VAT rate

For example, you issued an invoice with 24% VAT when the correct rate was 13%.

- **Issue a credit invoice for the whole original invoice**, with the same lines, the same rate and the same classifications.
- **Issue a new invoice with the correct rate.** To avoid filling in the details again, open the original invoice, choose «Duplicate», correct the rate and click «Issue».

## An invoice that should have been VAT-exempt

For example, you invoiced an embassy, a diplomatic mission or another customer exempt from VAT, but the invoice was issued with VAT. There are two ways to fix it, and your accountant decides which one you follow.

### Way 1: Credit invoice and a new invoice

- **A credit invoice for the whole original invoice**, net value and VAT.
- **A new invoice at 0% VAT** with the exemption article that applies to the transaction. You will find the articles in the [list of VAT exemption articles](/en/resources/vat-exemption-articles-greece).

### Way 2: A credit invoice for the VAT only

Only the VAT is credited, and the original invoice stays as it is. It is issued as a linked credit invoice with one line:

- **Net value:** €0.00
- **VAT:** the rate and the VAT amount you are crediting, for example 24% and €110.32
- **Classification:** as your accountant advises

The VAT credits on an invoice cannot exceed the VAT of the original invoice in total. A credit invoice that goes over it is rejected by myDATA, the e-invoicing platform of AADE (the Greek tax authority).

This credit cannot be issued from the issuing form in the app, because there the VAT is calculated automatically from the net value. To issue a credit for the VAT only, [contact us](/en/contact). We will prepare it as a draft in your account, so you or your accountant can check it before it is issued.

If you issue through the Wrapp API, send the line with `net_total_price` 0 and the VAT amount in `vat_total`, with the original invoice's MARK in `correlated_invoices`.

**Note:** a VAT credit is issued with positive amounts. The method with one negative and one positive line, used on some forms, is not accepted.

## Frequently asked questions

### How do I correct an invoice issued with the wrong VAT rate?

Issue a linked credit invoice for the whole original invoice, with the same lines and the same rate, then a new invoice with the correct rate. «Duplicate» on the original invoice saves you typing the details again.

### Can I credit only the VAT of an invoice?

Yes, with a linked credit invoice carrying one line: net value €0.00 and a VAT amount equal to the VAT you are crediting. It cannot be done from the issuing form in the app, because there the VAT is calculated from the net value. Contact us and we will prepare it as a draft in your account.

### Can VAT credits exceed the VAT of the original invoice?

No. The VAT of all the credit invoices linked to an invoice cannot exceed its VAT in total. A credit invoice that goes over it is rejected by myDATA, the e-invoicing platform of AADE (the Greek tax authority), with error 319.

### Can a VAT credit use one negative and one positive line?

No. A VAT credit is issued with positive amounts, and negative amounts on a line are not accepted.

### The invoice is to the public sector (B2G) and was returned for correction. Do I issue a credit invoice?

Not straight away. Ask the contracting authority how it wants the correction made, and contact us before you issue any new document.

Need help? Contact us: https://wrapp.ai/contact