VAT Correction Invoices: Timing for Inclusion in VAT Returns – WSA Ruling

• The case involved REHEGOO MUSIC GROUP Sp. z o.o. requesting an individual interpretation regarding when to include corrective invoices for VAT purposes
• The company received monthly sales reports from a contractor, leading to discrepancies between initial and final reports
• The National Tax Information Directorate (KIS) argued that corrections should be made retroactively if the reason for the correction was known when the original invoice was issued
• The Regional Administrative Court in Gliwice overturned KIS’s interpretation, stating that corrections should be made in the period when the final report was received and the corrective invoice was issued
• The court’s ruling has significant implications for accounting practices, especially in industries where sales reports are delayed
• The ruling confirms that corrections for increased sales values due to new circumstances should be made promptly, and retroactive corrections are not allowed

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.