Abstract

There are no regulations, both in EU law and national law, which would directly predict a correction of “empty” invoices. Therefore, possible corrections should be done with particular care, consulting – on the one hand – the rule of VAT neutrality, and on the other hand – the obligation to prevent malpractice which was imposed on tax organs and courts. Considering the fact that the goal of regulations within the framework of VAT, both national and EU, is to prevent malpractice only within the area of VAT, according to the author, they cannot be extended over malpractice in other areas. This is what criminal law is for. However, it is debatable to consider a correction of an “empty” invoice resulting from intent to malpractice within the area of VAT. In the judicial decision, there is a stance that such a correction may only be done “in proper time”, which according to the author should basically mean: “provided that there is loss elimination” through actions of taxpayer himself or – which is even more debatable – also the organ itself.