On March 16, 2021, the Director of KIS issued an individual ruling, in which he stated that in the event of issuing a sales document other than an invoice, e.g. a fiscal receipt showing the amount of tax due, despite the fact that the sale was exempt from VAT, the issuer of the receipt, there is no obligation to pay the amount of VAT indicated on the receipt. In the opinion of the authority, in such a situation, the company also has the right to make an appropriate correction in the register of corrections.
Source PwC
