Nowe przepisy dotyczące faktur korygujących in minus – uproszczenie rozliczania VAT dla podatników?

Hanna Majszczyk

doi:10.18778/1509-877X.2020.01.01

Authors

Hanna Majszczyk Doradca podatkowy, ekspert Instytutu Odpowiedzialnych Finansów, ekspert Zespołu Doradców Komisji Zdrowia Senatu Rzeczypospolitej Polskiej X kadencji, of counsel w Kancelarii Prawniczej Stolarek i Wspólnicy

DOI:

https://doi.org/10.18778/1509-877X.2020.01.01

Keywords:

value added tax, VAT invoice, corrective invoice in minus, tax deduction

Abstract

The main thesis of the article is that the changes introduced as of January 1, 2021 in the act on tax on goods and services in terms of lowering the tax base and issuing corrective invoices in minus, contrary to the adopted assumptions, do not simplify the settlement of tax on goods and services – especially on the side of the buyer of goods and services.

The imprecision of some regulations may lead to a disturbance of legal certainty and its consistent interpretation. The new solutions may also lead to a disturbance of the symmetry of the tax burden on both parties to the transaction – the deadline for making the tax base adjustment by the seller is not correlated with the obligation to correct the tax charged by the buyer.