How to Correct VAT Invoice Errors When Buyer Turns Out to Be a VAT Payer?

• If a seller issues a tax invoice to a non-VAT payer but later discovers the buyer is a VAT payer, the seller must correct the invoice.
• The responsibility to issue and register the correct tax invoice lies solely with the seller; the buyer has no legal obligation to inform the seller of their VAT status.
• If the error is due to a separate contract with the buyer, the seller should simply correct the buyer’s details in the invoice.
• If the error occurred in daily summary invoices (e.g., store sales), the seller must issue a new invoice for the buyer and adjust the daily summary invoice accordingly.
• The seller is liable for mistakes in the tax invoice, while the buyer faces no penalties for failing to notify about their VAT status.

Source: news.dtkt.ua

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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