When Does the Deadline for Issuing a Corrective Invoice Expire?

• There is no legal basis for issuing corrective invoices after the 5-year statute of limitations for tax liability has expired.
• The deadline for issuing corrective invoices is the same as the statute of limitations for the tax liability they relate to.
• Tax authorities consider the deadline for issuing corrective invoices to be the same as the statute of limitations for the tax liability they relate to.
• The statute of limitations for tax liability prevents any actions that would increase or decrease the tax liability, including issuing corrective invoices.

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.

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