- The article discusses when to settle a correction in intra-Community acquisition of goods related to the return of defective goods due to a complaint
- A case study is presented where a taxpayer received a credit note for returning defective goods, and the question is raised about when to settle the credit note
- in the month of the complaint or the month of the return
- The importance of timely settlement of corrections in reducing the taxable base of intra-Community acquisitions is emphasized
- The article explains that corrections should be made in the period in which the reason for reducing the taxable base occurred
- Two situations are outlined for corrections: primary reasons (e.g. incorrectly specified price or quantity) and subsequent reasons (e.g. complaints after the transaction)
- The case of a complaint for defective goods is analyzed, with arguments suggesting that it constitutes a new circumstance not known at the time of the transaction
- The conclusion is that the correction for returning defective goods should be made based on the new circumstances of the complaint.
Source: ksiegowosc.infor.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.
