Invoices sent by e-mail and fax
Individual ruling of 11.01.2011, file ref. IBPP3 / 443-16 / 11 / PK, Director of the Tax Chamber in Katowice
Based on Article. 14b § 1 and § 6 of the Act of August 29, 1997. Tax Ordinance (Journal of Laws of 2005, No. 8, item 60, as amended) and § 2 and § 5 of the Regulation of the Minister of Finance of June 20, 2007. on the authorization to issue interpretations of tax law (Journal of Laws No. 112, item 770) Director of the Tax Chamber in Katowice, acting on behalf of the Minister of Finance in connection with the final judgment of the Provincial Administrative Court in Krakow, ref. no. no.I SA / Kr 1041/10 of September 17, 2010. repealing the individual interpretation, ref. IBPP3 / 443-447 / 08 / PK of September 19, 2008. delivered to this authority on December 13, 2010, states that the position of the Applicant, presented in the application of June 9, 2008 (date of receipt on June 24, 2008), supplemented by a letter of July 9, 2008 (date of receipt on July 17, 2008), for a written interpretation of the tax law regarding value added tax, in the scope of the possibility of including the amount of input tax in the VAT settlement on the basis of invoices and corrective invoices received electronically or by fax, other than invoices in electronic form with an electronic signature - is correct.
On June 24, 2008 was submitted in the above-mentioned the application, supplemented by a letter of 9 July 2008, for a written interpretation of the tax law in an individual case regarding value added tax, in the scope of the possibility of including in the VAT settlement the amount of the input tax based on invoices and corrective invoices received by e-mail or by fax, other than invoices in electronic form with an electronic signature.
On September 19, 2008 The Director of the Tax Chamber in Katowice, acting under the authority of the Minister of Finance, issued an individual interpretation for the Applicant, reference number: IBPP3 / 443-447 / 08 / PK, considering the Applicant's position to be incorrect.
The applicant for the above-mentioned a written interpretation of tax law provisions was made by a summons to remedy the violation of the law, and then filed a complaint of December 11, 2008, demanding that the challenged interpretation of tax law be repealed.
The Voivodship Administrative Court in Kraków by the judgment of March 17, 2009. sign. act I SA / Kr 97/09 dismissed the complaint of the Party. The company on the above-mentioned the judgment filed a cassation appeal of 27 May 2009.
By the judgment of 20 May 2010, the Supreme Administrative Court sign. I FSK 1444/09 quashed the judgment under appeal and referred the case for re-examination by the Provincial Administrative Court in Kraków.
The Provincial Administrative Court in Kraków, by the judgment of September 17, 2010. sign. I SA / Kr 1041/10 repealed the challenged interpretation.In this judgment, the Court stated that the domestic legislator did not expressly express its opinion in Art. 106 sec. 1 of the act on tax on goods and services as to the possible need for VAT taxpayers to issue paper invoices. According to this provision, "The taxpayers referred to in Article 15 are obliged to issue an invoice stating, in particular, the sale, date of sale, unit price without tax, tax base, tax rate and amount, amount due and data concerning the taxpayer and the buyer, subject to paragraphs 2, 4 and 5, and Article 119 paragraph 10 and Article 120 paragraph 16. ". As the Party rightly notes, the legislator does not comment at all in this provision as to the form of the invoice. The purely linguistic analysis of the said provision does not, in the opinion of the Supreme Administrative Court, preclude the conclusion that invoices may also be issued in a form other than paper. In particular, it should be acknowledged that the use of the expression "issues" by the legislator does not limit the scope of regulating the indicated provision to paper invoices. "
The following future event is presented in the present application:
The applicant is a principal retail company. The Company buys commercial goods from domestic and foreign contractors, which are sold in its stores. Trade relations with suppliers - contractors are each time regulated by individually signed long-term commercial contracts. These contracts are created on the basis of a standard contract template, where only the terms of delivery and promotion, terms of returns settlement, unit prices, payment terms, amounts of remuneration for services provided by the Company are negotiable. The Company receives VAT invoices as a result of the received deliveries of goods. In the case of returns, value adjustments and other material adjustments, the Company receives corrective VAT invoices.
As of today, due to improper work of the post office, intermediaries and for other reasons, invoices and corrective invoices are received even several months after the occurrence of an economic event, which resulted in the issuance of these documents. The company's employees can register an invoice or a correcting invoice (invoice correction) in the system only after receiving the original of such document.
The company is considering whether it would be possible in the future, based on the provisions of Art. 218 and 219 of Directive 2006/112 / EC of the Council of 28 November 2006 on the common system of value added tax (Dz.UrzUEL.2006.347; hereinafter: Directive 2006/112 / EC), departure from the current practice in the presented above the range. That is, whether it is possible for the Company to adopt the principle that a document (VAT invoice, VAT correcting invoice) received in paper form by electronic means (via fax or e-mail), but not an electronic invoice with an electronic signature, is a document entitling the company to show tax input in the VAT register and to be deducted from the output tax resulting from such a document of input tax.
The following question was therefore asked:
Is it correct to include in the VAT settlement the amount of input tax when purchasing goods and services on the basis of invoices and corrective invoices received electronically or by fax, other than invoices in electronic form with an electronic signature?
In the opinion of the Applicant, it is essential to examine the legal requirements for issuing and receiving by the VAT taxpayer an invoice documenting the purchase of goods and services by him. Defining these requirements and confronting them with the model considered by the Company for including input VAT in the VAT settlement will allow to decide whether the receipt of an invoice (correcting invoice), which is not an electronic invoice with an electronic signature, by e-mail or fax, allows the Company to include it in the VAT settlement for the month in which the Company received the invoice in this way (correcting invoice).
First, the subject of the analysis will be Polish regulations governing the principles of issuing and sending invoices.
The Act of March 11, 2004. on tax on goods and services (Journal of Laws No. 54, item 535 as amended; hereinafter: the VAT Act ") does not regulate in detail the rules for issuing invoices, receiving or storing them. It is limited only to imposing on taxpayers the obligation to document taxable activities, consisting in issuing invoices containing specific information (Article 106 (1) of the VAT Act). The VAT Act does not therefore require the invoice to be printed or written out on a specific paper form as a condition for issuing an invoice (i.e. creating it, In addition to the general wording of the obligation to document taxable activities with invoices, it contains a statutory delegation for the Minister of Finance to issue an implementing regulation (Art. 106 sec. 8 of the VAT Act), which on the basis of this authorization issued the ordinance of and on May 25, 2005. on tax refund to certain taxpayers, advance tax refund, issuing invoices, how to store them and the list of goods and services to which the exemption from tax on goods and services does not apply (Journal of Laws No. 95, item 798, as amended ; hereinafter: the ordinance of May 25, 2005 "). The analysis of the provisions of this ordinance shows that none of its provisions contain a requirement that in order to create (create) an invoice, it must be printed or written on a paper form. , according to which the invoice should be issued in two copies, the original is received by the buyer and the copies are kept by the seller (§ 21 (1) of the ordinance of 25 May 2005), but it does not explicitly follow from these provisions that the invoice must be sent in paper form only by post, courier or collected in person by a taxpayer (taxpayer's employee). e also that the original invoice and correcting invoice should contain the word ORIGINAL ", and the copy of the invoice and correcting invoice - the word COPY" (§ 21 sec. 2 of the ordinance of May 25, 2005). It also contains provisions on issuing duplicate invoices and corrective invoices (§ 22 of the ordinance of May 25, 2005) and obliges the taxpayer to keep these documents in their original form (§ 23, section 2 of the ordinance of May 25, 2005). However, such a shape of these provisions does not undermine the above thesis, but results only from the fact that their introduction to the legal system in force in Poland took place in the conditions of conducting business activity accompanying the introduction of tax on goods and services in Poland (1993).
Therefore, it should be noted that the provisions of the Regulation of May 25, 2005. they are also derived from the provisions of the Regulation of May 12, 1993 on tax on goods and services. The ordinance of May 12, 1993 introduced the obligation to issue invoices in at least two copies and to mark these copies as the Original "or Copy". The obligation to store originals and copies of invoices has also been introduced. Subsequently, these provisions were expanded in the ordinance of December 8, 1994 on the implementation of the provisions of the Act on Value Added Tax and Excise Duty. Conditions have been added under which the invoice does not constitute the basis for reducing the output tax by input tax. In subsequent amendments to the regulations regarding the method of issuing and storing invoices, the legislator resigned from these conditions, but without changing the provisions on issuing two copies of the invoice and the obligation to store them. This proves that the provisions currently in force, in particular § 21, § 22, § 23 of the Regulation of May 25, 2005, constitute a simplified "version of the provisions from the beginning of the nineties of the last century, which remained after the gradual removal of various provisions from the original version. Therefore, they are a relic, a remnant of a comprehensive regulation derived from a completely different historical and economic period, compared to which the current realities of economic turnover have changed and modernized. Currently, it is standard to issue invoices via accounting systems that enable document creation and archiving in electronic form in such a way that they can be printed at any time (at least in two copies) and made available to the counterparty in paper form, regardless of the mode of this provision. by courier), by e-mail (via el electronic) or by fax. Each of these documents is in fact sent in a paper form, i.e. the buyer of a good or service has a paper invoice, regardless of the method of sending it. This, moreover, distinguishes a traditional invoice from the so-called electronic invoice, the disclosure of which to the contractor does not require the issuer of a paper form (although of course it does not technically exclude such a possibility). The analysis of the current VAT regulations shows that they are not adapted to the requirements of modern economic transactions However, the fact that the legislator sees the need to change the approach to new technologies is evidenced, for example, by the provisions of the Tax Ordinance. files, books and all kinds of documents related to the subject of control and for the preparation of copies, copies, extracts, notes, printouts and documented downloading of data in electronic form.
Therefore, the company would like to point out that, in its opinion, the interpretation of the provisions that appeared in the applicable legal order in diametrically different realities of economic turnover (i.e. in 1993) should be carried out taking into account the changes in reality that have occurred since 1993. Therefore, the literal interpretation should be supplemented with the application of a dynamic interpretation, adjusting the meaning of the provision to the current conditions of economic turnover in Poland and developed countries. In the opinion of the Company, it is all the more justified as there is no provision that would directly oblige taxpayers to issue invoices in paper form in order to send them to the buyer in a strictly defined manner (e.g. by post), excluding the possibility of sending the invoice in a different way (e.g. by fax). ), but allowing the recipient to print the invoice on paper. The current realities of economic trading indicate that keeping accounting books as well as issuing documents (they can also be invoices) takes place with the use of IT systems (accounting programs), which operate on the basis of rules that make it possible to determine whether the person using such a program has expressed the will to achieve a specific effect ( e.g. posting a document). Expressing such a will makes it impossible to make changes in the system (if the person making the booking expresses the will to enter the document in the books, the IT system then prevents this person or other persons from making free changes in the recognition of such a document in the system or changes to its content).
The above means that the development of civilization, including in particular technical development, has a decisive influence on the principles according to which the verifiability of the activities of economic entities is ensured and the economic events that have occurred are documented. At the beginning of the nineties of the last century, in the era of the lack of other technical means, the obvious solution was to apply the rules referring to the then available information medium, which was paper. Currently, however, a common carrier of information is an IT record. In the context of civilization development and technical changes affecting the way of running a business, the best solution would undoubtedly be for the legislator to introduce regulations that keep up with the times. However, this is not an absolute requirement. In a situation where the change of the socio-economic context to which the interpreted standard applies is obvious, it is important that it does not contain standards that exclude taking into account this historically changing context (so that the VAT regulations do not make issuing an invoice directly dependent on issuing an invoice form), then The use of a dynamic interpretation allows to achieve the objectives embodied in the applicable standards using new technical means (in order to issue an invoice, the taxpayer uses an IT system and then - if it is necessary at all - to print it on a printer). This is exactly what we are dealing with when it comes to issuing and sending invoices. Summarizing the above considerations, it should therefore be stated that the Polish VAT regulations on issuing invoices were created in a different context of the realities of economic transactions and do not correspond to the current realities of this trade, however, at the same time, they do not contain provisions establishing standards that prevent the application of a dynamic interpretation, taking into account the change in these realities (their evolution). , and ensuring the implementation of the objectives, which are the implementation of the obligation to document economic events and ensuring the possibility of verifying the correctness of their tax qualification. Thus, in order to create an invoice, it is not necessary for the seller to print it.
The fact that the Minister of Finance issued a separate ordinance of July 14, 2005 may also affect the assessment whether it is necessary for the seller to issue an invoice by him to print it. on issuing and sending invoices in electronic form, as well as storing and making these invoices available to the tax authority or the fiscal control authority (Journal of Laws No. 133, item 1119; hereinafter referred to as: the regulation of 14 July 2005). This regulation does not contain provisions relating to the issuing of invoices and their content, which in turn means that the provisions of the regulation of 25 May 2005 should be applied in this respect. Thus, it cannot be considered that the reference to the ordinance of May 25, 2005. determines the obligation to print an invoice for its creation (issue) only because a separate regulation applies to e-invoices (invoices in electronic form with an electronic signature). Since the Regulation of July 14, 2005 is not an independent basis for issuing electronic invoices, it cannot be considered that the Regulation of May 25, 2005 is only the basis for issuing paper invoices. It applies to paper invoices as well as e-invoices and any other form. Therefore, it is not justified to adopt the view that invoices other than paper ones may only be issued on the basis of the Ordinance of July 14, 2005 on e-invoices. This regulation applies only to such invoices that are to be and issued and delivered to the buyer in electronic form, without the need to ensure at any stage of creating, sending and archiving the invoice that it can be printed on paper.
Interpretation of the rules for issuing, sending and storing invoices must be made taking into account the regulations of Community law, in particular Directive 2006/112 / EC of the Council of 28 November 2006. on the common system of value added tax (hereinafter: Directive 2006/112 / EC ").
Directive 2006/112 / EC contains regulations detailing three types of activities related to documenting transactions subject to VAT:
- invoicing - regulated in Section 3 of Chapter 3 Invoicing (Art. 220 - Art. 225)
- electronic transmission of invoices - Section 5 of Chapter 3 Invoicing (Art.232 Art. 237)
- Invoice Storage (Special obligations for keeping all invoices) - Section 3 of Chapter 4 Accounting (Art. 244 - Art. 248).
It does not follow from the provisions on issuing invoices that in order to create (issue) an invoice, it is necessary to print it or fill in a form or form. The lack of connection between the fact of issuing the invoice and the technical operation of printing it is also emphasized by the content of Art. 218 of Directive 2006/112 / EC, according to which, for the purposes of this Directive, Member States shall consider documents or notes in paper or electronic form as invoices that meet the conditions set out in this chapter. The above provision outlines the limits for recognizing the information provided as an invoice, depending on the form in which this information will be collected together with the intention to create an invoice (on paper or in electronic form). This provision should be interpreted as a general declaration, because when referring to the electronic form, it does not refer to the provision of Art. 232 and art. 233 of Directive 2006/112 / EC. Thus, its scope covers various aspects of electronic invoice functioning in business transactions, and not only the cases of sending it in electronic form. Thus, it confirms that in order to issue an invoice (its creation for the purposes of business transactions), it is sufficient to collect specific information together with the intention of permanently recording the information relevant for confirming the performance of an activity subject to VAT.
In the context of the above, it should be considered whether the conclusions presented above - according to which the condition for issuing the invoice is not printing it - find rational justification ... The answer to the question posed is positive. The current conditions of economic trading make it possible to collect various types of information in electronic form. Accordingly, accounting systems are also created that enable the collection of huge amounts of data in electronic form. The undoubted advantage of these systems is that they enable quick and efficient access to various types of information. On the other hand, a necessary condition for their functioning is to ensure the certainty of data contained in the system (they cannot be freely modified), otherwise these systems would not facilitate anything, therefore their use would be pointless. Creating (issuing) an invoice in the electronic accounting system is based on the fact that the collected information necessary to create an invoice is given such an advantage - i.e. issuing an invoice confirming the performance of an activity subject to VAT. The mere fact that the invoice is printed does not matter. Has there been any change in this respect as compared to the practice of trading before the era of broad computerization ... In the opinion of the Company, no. Always issuing invoices had to be accompanied by the activities of technical collection of specific data and the value of giving them a specific legal and factual meaning. Otherwise, an invoice written (issued) for training purposes on a piece of paper attached to the board should be considered an invoice within the meaning of Art. 108 of the VAT Act currently in force and therefore pay the VAT included in the invoice to the tax office.
Summarizing the above considerations, the Company would like to emphasize that in its opinion, the provisions of Directive 2006/112 / EC indicate that in order to create an invoice (issuing an invoice) it is not necessary to print it at the same time. Pursuant to its provisions, printing the invoice may be required to store the invoice in the context of sending it to the buyer, but such a requirement should arise directly from the provisions of national law, as the basis for declaring the Member State exercising the right of option (Article 247 (2) of Directive 2006 / 112 / EC). On the other hand, the regulation of national regulations does not indicate the exercise of the right of option.
In the context of the issue covered by this proposal, the regulation of Directive 2006/112 / EC concerning the sending of invoices by electronic means - Section 5 of Chapter 3 Invoicing (Art. 232 - Art. 237) and the answer to its scope of application are of key importance. Article 232 of Directive 2006/112 / EC stipulates that Invoices issued in accordance with the provisions of section 2 (Company's emphasis) may be sent in paper form or, subject to the recipient's acceptance, may be sent or made available by electronic means.
The supplement to this provision of Directive 2006/112 / EC is Art. 233 paragraph. 1, according to which Member States accept invoices sent or made available by electronic means, provided that the authenticity of the origin of the invoices and the integrity of their content are guaranteed by one of the following methods:
- by means of an advanced electronic signature within the meaning of art. 2 point 2) of Directive 1999/93 / EC of the European Parliament and of the Council of 13 December 1999. on a Community framework for electronic signatures;
- by means of electronic data interchange (EDI) as defined in art. 2 of the Commission Recommendation 1994/820 / EC of 19 October 1994. concerning the legal aspects of electronic data interchange, where the agreement relating to such exchange provides for the application of procedures guaranteeing the authenticity of the origin and integrity of the data.
However, invoices may be sent or made available by electronic means by other methods subject to acceptance by the State or Member States concerned.
The interpretation of the above-mentioned provisions should be made taking into account Art. 218 and art. 219 of Directive 2006/112 / EC. Pursuant to Art. 218 of the Directive, for the purposes of this Directive, Member States shall consider documents or notes in paper or electronic form as invoices that meet the conditions laid down in this chapter. In turn, according to art. 219 of the Directive, any document or note modifying the original invoice and referring to it clearly and unambiguously is considered an invoice. It follows from the content of the above provisions that an invoice is any document in paper or electronic form, therefore, the creation of an invoice is determined by the collection of specific information (data), and their collection may take place in the form of any paper or electronic documents, because the technical method of collecting this data itself it is irrelevant for considering the collected information as an invoice, as long as the collection of this data is accompanied by the intention to issue an invoice. Art. 218 and art. 219 of Directive 2006/112 / EC indicates that a paper invoice should be considered when the seller and buyer have any paper documents confirming the terms of the transaction (e.g. signed contract, commercial correspondence), i.e. containing data that should be included in the invoice and the seller expressly expresses the will to collect this data with the intention of issuing an invoice, i.e. with the intention of confirming the actual performance of the taxable activity.
Art. 232 and 233 of Directive 2006/112 / EC in correspondence with Art. 218 and art. 219 of the Directive thus leads to the following conclusions. If the seller and the buyer have paper documents confirming the terms of the transaction in terms of all data contained in the invoice, then it should be considered that the transaction is documented by a paper invoice also in a situation where the expression of the will to confirm the actual transaction takes place through an entry in the accounting system. Thus, in such a case, the delivery of the invoice to the buyer by e-mail in the form of a PDF file or by fax may take place, in the opinion of the Company, without the need to meet the requirements set out in Art. 233 of Directive 2006/112 / EC, and the invoice received by the Company in this way causes legal effects in VAT related to the receipt of the invoice, identical to the receipt of a paper invoice.
It should be emphasized that the regulations of Directive 2006/112 / EC do not introduce in any of the provisions the requirement to issue an invoice in two copies, one of them being labeled with the word Original "and the other with the word Copy". This clearly shows that the EU legislator does not require taxpayers - in order to correctly document taxable transactions - to create a paper document already at this point, but it is limited to indicating that issuing an invoice is to enable sending the recipient (the buyer of the benefits that the invoice documents ) data describing a given transaction. The sending may be in paper or electronic form, i.e. each time in such a way that the recipient of the document is able to confirm the authenticity of the invoice origin and the credibility of the information contained therein. From this point of view, it is obvious that limiting the possibility of sending the invoice only by post (courier), without the possibility of sending the invoice by fax or e-mail, is pointless (you can also send an invoice that was issued by someone completely unjustified).
The right to deduct input tax shown in invoices documenting the execution of taxable transactions may not depend on the form of sending the invoice. In particular, the fact that the provisions of the regulation of May 25, 2005. introduce the obligation to issue an invoice as the original for the buyer and a copy that remains with the seller, also cannot be an argument to justify the claim that sending the invoice by fax or e-mail makes it impossible to deduct input tax. Firstly, no provision of the VAT Act and no implementing provision to the Act makes the right to deduct input tax conditional on the possession of the original invoice. Second, from May 1, 2004. there is no formal requirement to sign invoices, which means that any invoice that the recipient has, regardless of the way in which he has acquired it, gives rise to a deduction of input tax as long as the invoice contains the word Original. "Third, the law. to be deducted in accordance with Community regulations - it arises when the tax obligation on a given transaction arises and is carried out on condition that you have an invoice (Article 167 in connection with Article 178 of Directive 2006/112 / EC). Especially the content of Article 178 (a) The Directive states that the invoice is a successor to the right to deduct input tax.This provision expressly states that in order to exercise the right to deduct, the taxpayer must have an invoice drawn up in accordance with Articles 220-236 and Articles 238, 239 and 240.
This means that the right to deduct arises regardless of the receipt of the invoice, but you can only exercise this right if you have this document. Thus, the invoice itself does not give rise to the right to deduct, but only allows you to exercise this right, which means that it is to inform the buyer about the amount of the input tax. All the more so, the method of sending it cannot affect the determination of the right to deduct input tax, since its creation according to the provisions of the Directive is independent of the fact that the transaction is documented with an invoice.
In connection with the above, the Company is of the opinion that the method of sending the invoice or correcting invoice does not affect the right to deduct input tax, therefore the Company has the right to deduct the tax charged in the month of receipt of the invoice sent in any way (including in particular by fax or by e-mail - by e-mail) enabling the invoice to be printed directly at the Company.
In the light of the applicable legal status, the position of the Applicant regarding the legal assessment of the presented future event is considered correct.
Pursuant to Art. 106 sec. 1 of the Act of March 11, 2004. on tax on goods and services (Journal of Laws No. 54, item 535, as amended), taxpayers referred to in art. 15, are required to issue an invoice stating, in particular, the sale, date of sale, unit price without tax, tax base, tax rate and amount, the amount of the duty and the data of the taxpayer and the buyer, subject to paragraph 2. 2, 4 and 5 and article. 119 paragraph. 10 and art. 120 paragraph 16. These invoices constitute the basis for deduction of input tax, as pursuant to Art. 86 sec. 1 and sec. 2 paragraph 1 to the extent that the goods and services are used to perform taxable activities, the taxpayer referred to in article 2. 15, has the right to reduce the amount of tax payable by the amount of the input tax, subject to article 22. 114, art. 119 paragraph. 4, art. 120 paragraph 17 and 19 and article. 124.
The amount of the input tax is, subject to the provisions of paragraph 2. 3-7 sum of the tax amounts specified in the invoices received by the taxpayer:
for the purchase of goods and services, confirming the prepayment (advance payment, deposit, installment), if they were related to the emergence of a tax obligation, from the principal for the supply of goods being the subject of the commission contract, taking into account the discounts specified in art. 29 sec. 4.
With the above According to the regulations, taxpayers should issue invoices documenting taxable activities, if they perform such.
It should be added here that the detailed rules for issuing invoices, the data they should contain, and the manner and period of their storage were specified in the Regulation of the Minister of Finance of May 25, 2005. on tax refund to certain taxpayers, advance tax refund, issuing invoices, how to store them and the list of goods and services to which VAT exemptions do not apply (Journal of Laws No. 95, item 798, as amended) .
Bearing the above in mind, it should be stated that the taxpayer delivering and providing services is obliged to draw up a document, which is an invoice, and to hand it over to the buyer. Most importantly, from the point of view of the analyzed case, both the VAT Act and the above-mentioned the regulation does not explicitly specify the form in which the invoice is to be issued (paper or electronic). It should be noted, however, that the invoice should be issued in two copies - the original and a copy - which results from § 21 sec. 1 and sec. 2 above of the regulation, the original is given to the buyer and the seller retains the copy. In addition, the original invoice should contain the word "ORIGINAL" and the copy of the invoice should contain the word "COPY". As a side note, it should be added that the above regulations, analogically, also apply to correction invoices.
Therefore, since the legislator did not specify the form in which invoices should be issued (correcting invoices), one should agree with the Applicant that it is permissible to issue invoices consisting in preparing a copy of a paper invoice by the seller and sending the buyer electronically the content of the invoice enabling him to print the ORIGINAL invoice or send the buyer an invoice by fax.
Thus, the invoice (corrective invoice) printed by the buyer on the basis of the data or image sent by the seller should be treated as an invoice sent (handed over) to the buyer in paper form.
Bearing in mind the provision of art. 86 sec. 1 and sec. 2 point 1 of the Act, which shows that the basis for deducting the tax charged by the taxpayer is an invoice received for acquisitions related to taxable activities. Taking into account the position of the court contained in the judgment of September 17, 2010. sign. I SA / Kr 1041/10 regarding the form of issuing invoices, it should be stated that the Applicant will be entitled to deduct the input tax resulting from invoices and corrective invoices received by e-mail or by fax to the extent to which the acquisition is related to taxable activity.
Pursuant to Art. 153 of the Act of August 30, 2002. The law on proceedings before administrative courts (Journal of Laws No. 153, item 1270, as amended), legal assessment and indications as to further proceedings expressed in the court decision are binding in the case by the court and the authority whose action or inaction was the subject of the appeal.
Thus, the position of the Applicant should be considered correct.
The interpretation concerns the future event presented by the Applicant and the legal status in force on the date of issue of the challenged interpretation, i.e. on September 19, 2008. then annulled in court proceedings.
The party has the right to lodge a complaint against this interpretation of tax law due to its inconsistency with the law. The complaint in accordance with the provision of § 1 point 1 of the Regulation of the President of the Republic of Poland of August 28, 2008. on the transfer of recognition to other voivodeship administrative courts of certain cases within the scope of the activities of the minister competent for public finance, the President of the Social Insurance Institution and the President of the Agricultural Social Insurance Fund (Journal of Laws No. 163, item 1016) to the Provincial Administrative Court in Krakow , ul. Rakowicka 10, 31-511 Kraków, after a prior written request from the authority which issued the interpretation within 14 days from the date on which the complainant learned or could learn about its issuance until the violation of the law was remedied (Article 52 § 3 of the Act of 30 August 2002. Law on proceedings before administrative courts, Journal of Laws No. 153, item 1270, as amended). A complaint to the Provincial Administrative Court shall be lodged (in two copies of Art. 47 of the above-mentioned Act) within thirty days from the date of delivery of the authority's response to the summons to remedy the infringement of law, and if the authority did not respond to the summons, within sixty days from the date of filing the summons. (art. 53 § 2 of the above-mentioned act).
The complaint is lodged through the body whose action or inaction is the subject of the complaint (Article 54 § 1 of the above-mentioned Act) to the following address: Tax Chamber in Katowice, National Tax Information Office in Bielsko-Biała, ul. Traugutta 2a 43-300 Bielsko-Biała.
Director of the Tax Chamber in Katowice