Gaps in the numbering
Numbering inside a series has to be sequential. A gap is something you can explain, not something you hide by reusing the number. In VeriFactu the records are chained: deleting a number is not the same as a cancellation record.
What to do with a jump
Royal Decree 1619/2012 requires sequential numbering inside the series. If a number is missing, the gap stays visible and the cause is documented: a voided invoice, an error that is corrected, a test that should not have been issued. Using that number again for another sale mixes two operations. Royal Decree 1007/2023 chains the billing records. Removing the invoice from a file does not undo a record already sent.
- Sequential inside the series.
- The gap is explained. The number is not recycled.
- Deleting the number is not a cancellation record.
The chain is not rewritten
Factura Fácil numbers inside the series you use. It does not fill a gap by assigning a spent number again. If the VeriFactu record already went out, cancellation is a cancellation record, not deleting the number on the PDF.
Common questions
Can I reuse the number I skipped?
No. Reusing it covers the gap with another operation. The gap is explained, and the new sale takes the number that is due.
Does deleting the invoice cancel the record?
No. If the record was already sent, a cancellation record is required. Removing the number from the list is not that record.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.