Change in sales value on a VAT invoice

The seller in some situations (complaint, discount, etc.) is obliged to make changes to the content of the invoice. However, not everyone knows how to do it correctly. Check how the change in the value of sales on the invoice should proceed in accordance with Polish tax regulations.

Change in sales value on the original invoice

It is not possible to issue an ordinary invoice and replace it, as the invoice has already entered legal circulation. Importantly, the taxpayer may cancel the sales invoice provided that it did not reach the buyer. Otherwise, he should issue a corrective invoice.

When should a correction invoice be issued?

The obligation to issue a correcting invoice is specified in Art. 106j paragraph. 1 of the VAT Act. According to it, 3 groups of situations can be specified that oblige the taxpayer to issue such an invoice:

1. Tax base-reducing;

2. Increasing the tax base;

3. Noting other mistakes.

In connection with the above, a correcting invoice should be drawn up when:

• a price reduction was granted in the form of a discount for early payment,

• discounts and price reductions were granted (after the sale),

• goods and packaging were returned to the taxpayer,

• the buyer has been reimbursed in whole or in part,

• the price has been increased or there has been an error in the price, rate, tax amount or any other item in the invoice.

What data should be included in the corrective invoice?

The VAT Act specifies in detail what data should be included in the correcting invoice, they include:

• placing the phrase "Correcting invoice" or "Correction",
• sequential number and date of issuing the correcting invoice,
• data contained in the original invoice to which the corrective invoice relates:

a) data in accordance with art. 106e paragraph. 1, that is:

• date of issue,

• a sequential number assigned within one or more series that uniquely identifies the invoice,

• names and surnames or names of the taxpayer and buyer of goods or services and their addresses,

• the number by which the taxpayer is identified for tax purposes,

• the number by which the buyer of goods or services is identified for the purposes of tax or value added tax under which he received the goods or services,

• the date of the delivery or completion of the delivery of the goods or the performance of the service or the date of receipt of payment, if such date is specified and differs from the invoice issue date.

b) name (type) of goods or services subject to correction:

• reason for correction,

• if the correction affects a change in the tax base or the amount of tax due - the amount of the correction of the tax base or the amount of the correction of the tax due, respectively, broken down into amounts relating to individual tax rates and tax-exempt sales,

• in cases where the change does not affect the tax base - the correct content of the corrected items should be provided.

Attention! Confirmation of receipt of the correcting invoice by the buyer is generally required only when the correction reduces the tax base.