Corrective Invoices in Account Books – Taxpayers’ Problems
Corrective Invoices in Account Books – Taxpayers’ Problems
Author(s): Paulina SzewczykSubject(s): Law on Economics, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: VAT act; corrective invoices; tax; account books; taxpayer; seller; buyer; current legal status; tax publishing; judgment; tax authorities;
Summary/Abstract: The article brings up the issue of settlement of corrective invoices in the eyes of the valued added tax (VAT) act. The author describes practical examples how to include corrections both on the part of the seller and the buyer. Contribution was based on the current legal status and the latest articles published on the websites of tax publishing houses. The whole is complemented by references to judgments and interpretations of tax authorities.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 12.3
- Page Range: 113-123
- Page Count: 11
- Language: English