Czasopismo Puls Biznesu

In accordance with the VAT Act, if a taxable person issues an invoice, he must pay any tax stated in it, whether or not the invoice was issued correctly. An invoice issued incorrectly or in error may be treated as what is called an "empty" invoice. To avoid problems caused by issuing an empty invoice, such invoice should be cancelled. While the law does not provide for invoice cancellation, this option is allowed in practice as long as the invoice has not entered the stream of transactions. Once such an incorrect invoice reaches the recipient, whether or not a correcting invoice may be available depends on the specific case. The article offers a possible solution to this issue.

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