What to do if you are not paid
If the customer does not pay, chase the debt and keep the invoice. The VAT base can be reduced only when the legal conditions are met. A credit note does not fire on its own on day 30. The app does not mark the debt uncollectible for you.
Collect first, correct later
The payment term between businesses does not turn non-payment into a credit invoice. Act 3/2004 deals with the term and with late payment. The VAT act, elsewhere, allows the base to be changed when the debt is uncollectible, with conditions of time, claim, and amount that do not collapse into day 30. Until that case exists, the invoice stays in force and the VAT stays as it was.
- Chase the debt and keep the invoice.
- Day 30 does not generate a credit note.
- The base is reduced only if the act allows it.
The debt is not classified on its own
Factura Fácil leaves the issued invoice in the account. It does not move it to uncollectible because the due date arrives, and it does not issue the corrective invoice on its own. If the case fits later, you prepare the corrective invoice.
Common questions
Do I issue a credit note on day 30?
No. That day does not by itself create a right to reduce the base. The claim comes first, and the correction only if the conditions are met.
Does the app write the invoice off?
No. It does not mark the debt uncollectible. The invoice stays in the account until you act.
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.