Duplicate invoice and cost correction


On April 23, 2013, an individual tax ruling was issued (reference number ITPB3 / 423-34c / 13 / AW), which relates to issues related to the receipt of a duplicate purchase invoice and making the so-called cost adjustments in line with the regulations that entered into force on January 1, 2013. 

Is the invoice due date counted from the invoice delivery date?

The company concluded an agreement with its contractor, which stated that the payment date is counted from the date of delivery of the invoice. Due to the fact that the invoice was not received at all, the company decided to apply for its duplicate. The problem turned out to be the determination of the date of the cost adjustment to be made in accordance with the applicable regulations (Article 15b of the CIT Act or Article 24d of the PIT Act).

The company wonders if it will be the date of the original invoice that did not reach the company or the date of receipt of a duplicate invoice.

As it results from the issued interpretation, in connection with the fact that the act does not refer directly to such a situation, and it is clear from the contract between contractors that the invoice payment date is counted from the date of delivery of the invoice, it should be considered that it is from the date of receipt of the duplicate that it is necessary to count correction period:

“(...) it should be stated that the 30-day period should be counted each time from the date on which the payment deadline specified in the invoice or contract expires. It should be emphasized, however, that the payment deadline set by the parties should be the mutual will of the parties to a transaction concluded under a civil law relationship. It should be noted that contractual freedom is one of the fundamental principles of law. This rule is enshrined in Art. 353¹ of the Act of 23 April 1964 - Civil Code (Journal of Laws No. 16, item 93, as amended), which states that the parties concluding the contract may arrange the legal relationship at their own discretion, as long as its content or purpose does not were opposed to the properties (nature) of the relationship, the law or the principles of social coexistence, however, the tax consequences of transactions carried out by taxpayers resulting from concluded contracts are regulated by the provisions of the Corporate Income Tax Act. Therefore, if this date depends, as indicated in the future event described in the application, from the date of delivery of the invoice to the Applicant and the (original) invoice will not be delivered to the Applicant and at the same time a duplicate of this invoice will be issued and delivered by the Creditor and the payment date will be counted from the date of delivery of this invoice. a duplicate, the Applicant's position that the 30-day period referred to in Art. 15b of the Act should be counted from the date set by the parties to the transaction, in this case from the date of delivery of the invoice (duplicate) (...) ".

Cost adjustment - end from 2016

From January 1, 2016, new regulations come into force that eliminate the rule according to which a taxpayer who fails to pay expenses within the statutory deadline must reduce costs.The aforementioned individual interpretation will therefore apply to the expenses incurred by the end of 2015, the correction of which would fall within the end of this year, because these expenses should be governed by the rules currently in force.

For expenses subject to a cost adjustment, when payment is made after January 1, 2016, they may be re-charged to company expenses on the payment date.