Tax customs & excise

Documentation of correcting invoices from 1.01.2021

In previous regulations taxpayer had a right to reduce VAT base if he had confirmation of delivery of corrective invoice. From new year the situation was changes. Now, taxpayer have a right to reduce a VAT base if he has documentation including accord between seller and buyer and requirements from accord are fulfilled. The corrective invoice should be compatible with those conditions and accord. Taxpayers have problems in understanding the meaning of “accord” and which documents can be recognized as “accord”. Justification to amending bill of VAT and Explanations of MoF give examples, such as: agreement, annex, commercial documents, regulations etc.

Similar rules are used to “in plus” invoices. However, if the corrective invoice is issued because of a mistake, the tax obligation from this invoice arises in the same moment as tax obligation from original invoice.

Basing on transition regulations contractors can sign agreement in which they agree to use previous rules till the end of this year.

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