- The buyer can deduct VAT even if the seller did not accept the corrective note.
- The buyer can issue a corrective note if they find errors in the invoice.
- The seller’s acceptance of the corrective note is not required to deduct VAT.
- The buyer can deduct VAT if the seller does not object to the corrective note.
- The buyer can correct errors in the invoice regarding the name of the goods.
- The buyer can correct errors in the invoice regarding the quantity or price of the goods.
- The buyer cannot correct errors in the invoice regarding the date of issue or the tax identification number.
Source: mddp.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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