Invoice with incorrect rate and deduction of VAT


When issuing an invoice, each active VAT payer is obliged to determine the correct VAT rate for the goods sold or the service provided. This rate may be basic or reduced. In principle, transactions may also be exempt from taxation with value added tax.

Error in stake

According to the judgment of the Supreme Administrative Court of May 17, 2012, file ref. no.I FSK 1389/2011: "Value added tax is a formalized tax based on the so-called the invoice system. A VAT invoice is a key element of the proper functioning of this system. Nevertheless, only a reliable invoice from the subjective and objective side, i.e. documenting the actual taxable activity of the taxpayer, performed by him and documented with this invoice, gives the recipient the right to deduct the tax indicated in it. "

Accordingly, a correctly issued invoice has an impact on the efficient implementation of rights and obligations under the VAT Act.

The most common cause of incorrect invoicing is making a calculation error on the invoice or the use of the wrong VAT rate.

The right to deduct VAT

In accordance with the principle resulting from the Value Added Tax Act (Journal of Laws of 2011, No. 177, item 1054, as amended) (hereinafter: the VAT Act), the taxpayer is entitled to reduce the amount of input tax by the amount of input tax. in a situation where he purchases goods or services related to the performance of activities subject to this tax.

Statutory exclusions

Moreover, pursuant to Art. 88 of the VAT Act specifies situations in which, despite the fulfillment of the above condition, the taxpayer is not entitled to a deduction.

Art. 88 sec. 3a of the analyzed provision indicates that they do not constitute the basis for the reduction of the tax due and the refund of the tax difference or the return of the input tax invoices, among others in circumstances where the issuer of the invoice taxed the delivery at a VAT exempt rate or the transaction was not taxable. However, none of the other provisions indicates a situation where a taxpayer receives an invoice with an inflated VAT rate.

It should therefore be concluded that when an invoice is received with an incorrectly indicated VAT rate, the taxpayer does not lose the right to deduct input tax in the amount corresponding to that shown on the invoice, unless the purchase was not related to a taxable activity.

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A similar position was presented in the following tax interpretations: Director of the Tax Chamber in Bydgoszcz of September 14, 2011, file ref. ITPP1 / 443-782 / 11 / AT, Director of the Tax Chamber in Bydgoszcz of September 17, 2008, file ref. ITPP2 / 443-575 / 08 / EŁ and in the interpretation of the Director of the Tax Chamber in Warsaw of September 21, 2012 (reference number IPP3 / 443-703 / 12-4 / RD).