Obligations of the issuer of the correcting invoice

The seller of the goods / service provider may reduce the tax base already at the time of issuing the correcting invoice, provided, however, that the from the documentation will follow that he has agreed with the buyer of the goods / service recipient the conditions for reducing the tax base for the supply of these goods / provision of these services and that the correcting invoice is consistent with this documentation.

If, in the period in which the correcting invoice was issued, the taxpayer does not have the relevant documentation, he will reduce the tax base for the settlement period in which he obtains such documentation.

NOTE: the requirement to possess the above documentation does not apply to the following:

1) export of goods and intra-Community supply of goods;

2) the supply of goods and services for which the place of taxation is outside the territory of Poland;

3) sale of: electricity, heat or cooling, line gas, distribution services with respect to electricity, heat, cooling ore line gas, telecommunications services and services listed in items 24-37, 50 and 51 of Annex 3 to the VAT Act;

Responsibilities of the recipient of the correcting invoice

The buyer of goods or services, in case his contractor issues in minus correcting invoice, is obliged to reduce the amount of input tax in the settlement for the period in which the conditions for reducing the tax base for the supply of goods or services or for finding an error in the tax amount on the invoice have been agreed. Thus, it is not the moment of receipt of the invoice, but the moment of agreeing on the conditions of reducing the tax base, that determines the obligation to correct the input VAT.