Adjustments raise numerous questions, among others the following ones:
- Should the settlement be included in the tax result retroactively or on an ongoing basis?
- What conditions need to be met for the adjustment to be recognised in the tax result at all?
- Will it be necessary to issue an invoice?
- Should VAT on the adjustment be recognised on an ongoing basis or in the period subject to adjustment?
- Will the customs value of the imported goods change?
- Does the adjustment constitute a so-called transfer pricing adjustment requiring reporting?
Source: mddp.pl
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