The cancellation of debts to contractors in a difficult life and financial situation does not give the right to issue correcting invoices

Cancellation of receivables by concluding a settlement with the debtor due to his difficult life or financial situation does not constitute a condition for issuing a correcting invoice. This position results from the individual interpretation of May 6, 2022, issued by the Director of KIS, ref. No. 0111-KDIB3-1.4012.234.2022.2.KO.

Source MDDP