Facilitations in corrective invoices thanks to SLIM VAT?

09.02.2021

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”.

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Joanna Brzezińska
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