There is no need to confirm receipt of the VAT invoice correction margin


In certain situations, the appropriate confirmation of the sale is a VAT invoice, margin. It is a special type of document that contains data other than the standard invoice. Importantly, if the buyer returns the goods for which the VAT margin invoice has been issued, the seller is obliged to issue a correcting invoice. The condition for correcting the output VAT is receipt of confirmation that the correction has been received by the buyer. Is this also the case with a VAT invoice, margin?

A VAT invoice for the profit margin in business transactions

A margin VAT invoice is a special type of sales document, drawn up in specific situations. Its characteristic feature is that it does not contain information about the tax base and VAT - it only includes the gross amount. This is due to the fact that the seller is only obliged to charge tax on the margin, which is what he earned on the transaction. The buyer, who has received the VAT invoice, cannot deduct the tax on goods and services charged by the seller.

Importantly, the margin VAT invoice should contain elements specified in the VAT Act (other than a standard invoice).

Correction of the margin VAT invoice

As with every sale, also in the case of taxation with a margin, it may be necessary to make a correction, e.g. due to the return of the goods by the buyer. In this case, the seller should draw up a correcting invoice and correct the previously reported value added tax.

Pursuant to Art. 28a paragraph. 10 point 2 of the VAT Act, the reason for lowering the tax base may be, for example, the return of the goods by the buyer. Of 13 above The provision indicates, however, that in the event of a reduction in the tax base, the output VAT may be corrected provided that one has a confirmation of receipt of the correcting invoice by the buyer.

Correction of a VAT invoice, margin and the need to have a confirmation

Is it necessary to receive a confirmation in the case of a correcting invoice issued to a VAT invoice? Pursuant to Art. 29a paragraph. 15 of the VAT Act, the condition of having a confirmation of receipt of a correcting invoice by the buyer does not have to be met in the case of:

  • export of goods and intra-community delivery of goods,

  • supplies of goods and services for which the place of taxation is outside the territory of the country,

  • sale of: electricity, heat or cooling energy, line gas, telecommunications and radiocommunication services and services listed in item 140-153, 174 and 175 of Annex 3 to the Act,

  • when the taxpayer has not obtained the confirmation despite the documented attempt to deliver the correcting invoice and the documentation held shows that the buyer of the goods or the service recipient knows that the transaction was carried out under the conditions specified in the correcting invoice.

Among the above-mentioned the conditions were not listed transactions documented with a margin VAT invoice. However, when analyzing Art. 29a paragraph. 13, it can be concluded that in this case it will not be necessary to have a confirmation. How is this possible?

Well, in the mouth. 13 we read that the obligation to have such a confirmation occurs in the case of "(...) reduction of the tax base in relation to the base specified in the invoice issued with the tax shown (...)". As already mentioned, the margin VAT invoice does not have a separate tax amount.

This means that the settlement of the VAT invoice correction does not depend on the receipt of the confirmation of receipt of the correcting invoice by the buyer. The entrepreneur may therefore reduce the input VAT in the settlement period in which he issues a correction.