An indirect rebate is an unusual situation as it is paid by an entity with which the buyer has not established direct economic relations (e.g. the manufacturer pays it not to the wholesaler, but to the retailer). In addition, although notes are used to document it, it affects VAT settlements. Importantly, on the part of the seller granting the discount, the provisions introduced by the SLIM VAT package regarding correcting invoices do not apply. On the other hand, on the part of the purchaser receiving the indirect rebate, the tax authorities negate the long-term market practice and make the moment of its recognition (reduction of the input tax) by the purchaser dependent on the period of determination and fulfillment of the adjustment conditions. This approach is controversial and may give rise to disputes with the authorities regarding the moment of settlement of indirect rebates.
Source MDDP
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