- The invoice rejected by the buyer appears automatically in the purchase ledger, without manual correction in Excel.
- The seller is notified on the SelfCare portal of every rejected invoice, so they can respond within the period.
- If the seller does not cancel the invoice within the period, the system automatically generates an offsetting record with a negative value.
- When the cancellation is made after the books have been closed, the system creates a positive entry in the buyer's purchase ledger.
- The legal deadline for delivering the books is the 11th of the following month, changed from the 10th that previously applied.
A rejected invoice is an electronic invoice that the buyer does not accept on the fiscalization platform. Until December 2024, the buyer had to manually correct the purchase books in Excel to remove those invoices.
The tax administration resolved this with a development in SelfCare, implemented from the November 2024 period book declaration. Rejected invoices appear automatically, and the vendor is notified of each one.
Development made the work easier, but it didn't remove the responsibility. The proper treatment depends on the moment when the seller acts.
Read also: Electronic invoice, NIVF, corrections and deadlines
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What happens when the buyer refuses the invoice?
The refusal does not cancel the invoice. It remains fiscally issued and registered, so it requires corrective action by the seller.
Without action, the discrepancy remains between the seller's sales book and the buyer's purchase book. This discrepancy is precisely what the system seeks to close on its own, but the way it does so changes over time.
Three cases of treatment
The VAT outcome is the same in all three cases, because the amount is ultimately neutralized. The amount of work and the appearance of the books differ.
First case. The seller cancels within the period.
This is the standard procedure. The seller issues the credit note before closing the books for the period.
Two entries appear in the books: the rejected invoice and the cancellation invoice. They have no effect on the amounts and do not affect the VAT return for either taxpayer.
Second case. The seller does not cancel within the period.
When the seller fails to act, the system acts on their behalf. At the time of book closing, an automatically generated reversal record with the same data as the rejected invoice, but with a negative value, is created.
The VAT amount is reflected correctly, but the journal entry remains a system-generated entry, not one created by the seller. For a later audit, this entry indicates that the invoice was not processed in time.
Case three. The seller cancels after the books have been closed.
When the cancellation is received late, after the period has closed, the system creates a positive entry with the same details of the cancellation invoice in the buyer's purchase ledger.
The result is a offset between the negative record created earlier and the positive record for this period. This is the technical solution, but it splits a transaction across two periods, making it harder to read.
When the cancellation window closes
This is the point that has changed and must be read carefully. The tax administration notice ties the window to the closing of the books and cites the 10th date, because that was the deadline.
As of January 1, 2026, the legal deadline for submitting the sales and purchase books is the 11th of the following month. On the SelfCare portal, the taxpayer closes the books themselves from the 1st through the 10th, and if they do not, the system submits them automatically.
Practically, the rule remains the same. Cancellation must be made before the books for the period are closed, so the work is carried out in the first ten days of the following month, no later. The full reporting deadlines are on the page of declaration and books.
What should the business check?
The control is simple and done monthly. In SelfCare, view notifications for rejected invoices, and for each one decide whether to issue a corrective or a cancellation invoice.
Rejection often has valid reasons: incorrect buyer information, inaccurate valuation, or service that doesn't match the agreement. Therefore, the second step is to understand why it was rejected, not just to cancel it.
When the invoice is canceled without the reason being clarified, the same mistake is repeated the next month. The preservation of the communication and of the document that explains the case is addressed on the page of financial and accounting security.
Read also: Taxation and invoicing, permanent rules and deadlines
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Send me free notificationsFrequently asked questions
What is a rejected invoice?
It is the electronic invoice that the buyer does not accept on the fiscalization platform. It remains registered and requires corrective action from the seller.
Should I correct the purchase ledger manually?
No need. As of the November 2024 period book declaration, rejected invoices appear automatically and manual correction in Excel is no longer required.
How long can a rejected invoice be canceled?
Before the closing of the period's books. In SelfCare, the books are closed from the 1st to the 10th of the following month, whereas the legal deadline for submission is the 11th.
What happens if I forget to cancel?
The system automatically generates a negative-value reversal entry at the time of book closing. The VAT amount is reflected correctly, but the ledger contains a system-generated entry.
How do I get notified about rejected invoices?
The notification appears in the SelfCare portal for the seller for each invoice rejected by the buyer.
Does the VAT obligation change due to a refusal?
In the end, it doesn't change, because the value is neutralized in all three cases. The only thing that changes is the period over which it is reflected when the cancellation is made with a delay.
