A blank invoice - it's worth knowing


An empty invoice appears when, due to errors, taxpayers issue invoices that do not document actual sales. It is assumed that taxpayers are required to pay the tax shown on blank invoices - unless these invoices have been canceled prior to their introduction into legal circulation. This does not mean, however, that these invoices should be included by taxpayers in their VAT-7 / VAT-7K / VAT-7D declarations.

As a consequence, VAT resulting from "empty" invoices must be paid to the tax office without including it in the submitted VAT declarations (by the 25th day of the month following the month in which the invoice was issued. VAT declarations should not include any corrective invoices). issued for "empty" invoices.

Confirmation of receipt of the corrective invoice for the invoice does not constitute the basis for reducing the amount of tax due in the settlement for the month in which the seller received this confirmation. The issuing of a correcting invoice by the taxpayer - after effective delivery to the recipient, however, entitles the issuer to apply to the locally competent tax office with a request for overpayment.