Payment complement (REP): when to issue it and what happens if it's missing

In short: when you invoice with the PPD payment method (payment in installments or deferred), every time you get paid you must issue a payment complement (REP). Without that REP, your customer cannot credit the VAT on the invoice and you are exposed to a fine.

PUE or PPD: where it all starts

• PUE (payment in a single installment): the invoice is paid in full no later than the last day of the month in which it was issued. It does not need a complement.
• PPD (payment in installments or deferred): the invoice is issued before collecting or is collected in parts. Each collection gets its REP.

When is it issued?

No later than the 5th calendar day of the month following the one in which you received the payment (rule 2.7.1.32 of the RMF 2026). You can issue a single REP for several payments from the same customer in the month.

What happens if it’s missing?

• For whoever receives the invoice: they cannot credit the VAT on that PPD invoice until the REP exists. It is the number one reason VAT “doesn’t reconcile”.
• For whoever issues it: not issuing the receipt is an infraction subject to a fine.

How to spot the missing ones

By hand it is nearly impossible: you have to cross-check each PPD invoice against the REPs received and against the payments in your bank.

Clauhub Fiscal downloads your invoices and your payment complements from SAT, and lists which PPD invoices still have no REP, both those you issued and those you received. For your own, you can stamp the REP right there, linked to the invoice without typing the UUID. Discover Clauhub Fiscal