Rejected Electronic Invoice: How to Make the Correction and Resubmission Traceable

01

The short answer

A correction is traceable when it follows the sequence set by the Exchange System: a rejection receipt with an error code, the corrected invoice resubmitted with the same date and numbering but a different file name, and finally compliant archiving of the final document.

02

What the Exchange System checks before accepting the invoice

The Exchange System verifies mandatory minimum data, the existence of VAT numbers, the presence of the Recipient Code, and consistency between taxable amount, rate and VAT. If the outcome is negative, it rejects the file and sends a receipt with an error code and description of the reason, transmitted through the same channel (certified email, SFTP or Web Service) from which the invoice arrived.

03

The operational path from preparation to archiving

Steps

1. Prepare the invoice in the Invoices and Receipts portal or with standalone software, choosing an ordinary, simplified, or Public Administration invoice.
2. Send the XML file to the Exchange System, connecting only for the time needed to transmit.
3. Receive the Exchange System receipt (rejection, delivery or non-delivery), viewable in the dedicated area of the portal.
4. If the receipt is a rejection, correct the indicated error and resubmit the invoice with the same date and numbering but a different file name.
5. Activate or verify the compliant archiving service to preserve the final original document over time.

04

A hypothetical case

Hypothetical example: a company issues an invoice with a taxable amount of 100 euros and a 22% rate, but mistakenly indicates VAT of 20 euros. The Exchange System detects the inconsistency and rejects the file with the related error code. The administration corrects the VAT amount to 22 euros, keeps the same date and number as the original invoice, renames the file and resubmits it to the Exchange System, which this time accepts it and sends the delivery receipt.

05

Checks before and after resubmission

• The error code on the rejection receipt has been read and understood correctly.
• The corrected invoice keeps the original date and numbering.
• The file name has been changed when the invoice is not produced through the portal's web procedure.
• The final receipt (delivery or non-delivery) has been archived together with the file.
• The final invoice has been sent to compliant archiving.

06

What a company can set up in its own management software

A company can ask its software provider to track, for each invoice, the receipt received from the Exchange System, the error code associated with any rejections, and the relationship between the original invoice and the resubmitted corrected invoice. These are suggested operational choices, not certified features of a specific product.

It is useful to assign a role responsible for checking receipts and a review step before resubmission, so that the correction remains reconstructable along with the date the customer viewed it.

07

Frequently asked questions

Why must the corrected invoice have the same date and numbering as the original? Because this allows the correction to be linked back to the rejected invoice, keeping the operation traceable.

Where can the reason for rejection be found? In the rejection receipt sent by the Exchange System, which includes an error code and a brief description.

What happens after the corrected invoice is accepted? The final document can be sent to compliant archiving, which guarantees readability and retrievability over time.

08

Next step

Check with your administrative office how rejection receipts are currently archived and whether every correction can be linked back to the original document: this is the first check for making the process truly traceable.