Should corrective invoices indicate a negative or positive sign of the rectification made?

They can be entered either by directly indicating the amount of the rectification, with a positive or negative sign depending on the assumption of fact, or, the data relating to the tax base and tax liability can be entered directly with the final amount after the rectification made. although also indicating in this case the amount of the rectification made.

Source: audiconsultores-etlglobal.com

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