- Background: Previously, the Polish tax administration held that invoices issued before the actual supply of goods or services were invalid and could not be corrected retroactively.
- New Position: The Ministry of Finance has now clarified that such invoices can be corrected, provided the correction reflects the actual date of the taxable event and is properly documented.
- Legal Basis: This shift aligns with EU VAT principles, which prioritize the substance of the transaction over the formal timing of the invoice issuance.
- Implications for Businesses:
- Companies that issued invoices too early can now legally adjust them without risking VAT deduction denial.
- Corrections must be made via credit notes or correction invoices that clearly reference the original document and the correct supply date.
- Caution: While this change offers more flexibility, businesses must ensure that corrections are timely, accurate, and traceable to avoid audit issues.
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