WSA: Correction of invoices can be reported when the reason for increasing the tax base occured

• REHEGOO MUSIC GROUP Sp. z o. o. sought an interpretation on when to recognize “in plus” correction invoices for VAT purposes.
• The company received monthly sales reports from contractors and issued corrective invoices when the final reports showed higher amounts.
• The company believed that the tax base should be adjusted in the settlement period when the final report was received.
• However, the KIS argued that the correction should be made in the period when the reason for increasing the tax base occurred.
• The Provincial Administrative Court in Gliwice repealed the KIS interpretation and agreed with the company’s position.

Source: mddp.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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