Payables Sequence

Hi, we have implemented gapless sequencing for Payables. According to standard functionality, if a Payables invoice uses sequence "15" but is incorrectly created, the next invoice will receive sequence "16". We cannot re-use "15" for the next correct invoice. In Spain, they need to re-use the previous sequence because they must report all invoices to the tax authority without any gaps. Has anyone worked on this requirement? Please suggest if we can configure the sequence differently to meet this need.