Facilitations in corrective invoices thanks to SLIM VAT?

In the Act of November 27, 2020, the amendment to the act on taxable goods and services and some other acts (Journal of Laws of 2020, item 2419) were introduced, among others, by changes in the method of settling corrective invoices with a reduction in the tax base ("in minus" correction) and "in plus" corrective invoices not previously regulated by the Act, i.e. those with an increase in the VAT tax base.

ADDED PROVISIONS IN THE ACT

To art. 29a, paragraph 17 and 18 in the wording:

"17. If the tax base has increased, the correction of this base shall be made in the settlement for the tax period in which the cause of the increase in the tax base occurred.

18. In the case of the export of goods and the intra-Community supply of goods, the base increase taxation referred to in paragraph 1. 17, occurs not earlier than in the tax return submitted for the tax period in which these transactions were claimed”.