Due to the judgment of the CJEU of March 18, 2021 in case C-895/19, the principle of neutrality of VAT settlements has been restored in the event of correction after 3 months from the end of the month in which the tax obligation arose concerning the VAT due in respect of the intra-Community acquisition, import of services and supply of goods for which the taxpayer is the buyer. Therefore, regardless of the date of the correction, the amount of input tax on the above-mentioned transactions may be shown in the month in which the tax obligation arose and the tax due was declared.

However, the legislator has not yet decided to change the provisions on the obligation to correct the input tax due in respect of intra-Community acquisition of goods in the event that the taxpayer does not receive an invoice from the contractor within 3 months from the end of the month in which the tax obligation arose (the need to correct the input tax in the month in which this period expires). Receipt of the invoice after this date will again authorize the taxpayer to declare the input tax, by correcting the declaration for the period in which the tax due was settled. The prepared amendment to the provisions of the VAT Act, which is to enter into force on April 1, 2023, removes the obligation to correct the input tax in the absence of an invoice and restores full neutrality of VAT settlements on the intra-Community acquisition of goods.