One of the requirements of the Anti-Fraud Law is to guarantee the unalterability of invoices. For this reason, draft mode is mandatory for all accounts with the Spanish tax scheme. This measure exists because, according to the law, once approved, an invoice cannot be deleted or modified.
Draft mode enables you to create sales and purchase invoices without requiring immediate approval. This way, you can review them, make changes, and ensure everything is correct before they become final.
In summary, when an invoice is in draft:
It does not generate accounting entries.
It has no numbering.
It does not appear in reports or tax forms.
If it includes products, stock is still deducted.
How the draft mode works
Draft mode does not work the same way in all cases. Depending on how the invoice is generated, it will apply differently:
Manually created invoices: You can save them as drafts or approve them directly.
Imported invoices: are always created as drafts.
E-commerce invoices: They are always created as drafts, and you will need to approve them in bulk afterward.
API invoices: When creating an invoice, you can use the
approveDoc: true/falseparameter to choose whether to approve it immediately or create it as draft.POS tickets: Both tickets and returns generated from Holded’s POS will be automatically approved.
Recurring invoices: When creating a recurring invoice, you have two options:
Check the box Create invoices automatically → invoices will be approved immediately when generated.
Uncheck the box Create invoices automatically → invoices will be created as drafts so you can review them before approving.
Accounts with SII enabled: For now, draft mode will not be activated.
Locking approved sales documents
The Lock approved sales documents option ensures that once validated, the invoice cannot be modified or deleted. Each time you approve an invoice, the approval button will display a lock icon, indicating that the document is permanently locked.
Modifying or deleting an approved invoice
Once approved, you cannot delete or directly modify the contents of the invoice. However, you have these options:
Create a corrective invoice to fix the information on the original.
Cancel the invoice and create a new one. When canceled, the related accounting entry will be deleted, and the invoice will remain visible in the list as canceled.
☝️ Note: Categorization data, such as the accounting account, tags, internal description, or assigned project, can be edited at any time, as long as the accounting period is not locked.
Difference between canceling and correcting
Canceled invoice
Used when the invoice never became valid.
Examples: it was approved by mistake, it contained incorrect data before being sent to the client, or it was never sent.
The canceled invoice remains in the list with the status canceled.
The invoice numbering cannot be reused, and you must create a new invoice with a different number.
Corrective invoice
Used when the invoice was already sent to the client or declared, and it is necessary to correct an error (amount, taxable base, taxes, etc.).
The corrective invoice always references the original.
You can correct the original invoice in full or in part.
It is issued as a credit note.