VAT Adjustment Timing: Fulfillment of Reduction Conditions Matters, Not Invoice Issuance

The key factor is fulfilling conditions for a VAT reduction, not just issuing a corrective invoice.
The obligation to adjust VAT is linked to meeting conditions, not merely receiving a corrective invoice.
The timing of the agreement and fulfillment of conditions is crucial for tax base reduction.
The Ministry of Finance’s guidelines emphasize the importance of documentation for VAT adjustments.
Changes in VAT law specify that tax base reduction occurs when conditions are documented.

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.