Monitor Podatkowy

no. 1/2021

New rules of correcting tax due and input tax in minus from 1 January 2021

DOI: 10.32027/MOPOD.21.1.2
Adam Bartosiewicz
Autor jest doradcą podatkowym, radcą prawnym, wspólnikiem w kancelarii doradztwa podatkowego
Abstract

On 1 January 2021 new rules of correcting tax due and input tax when issuing adjusted invoices were introduced. They are significantly different from the existing regulations. The publication discusses new rules of correcting due VAT and input VAT in connection with issuing adjusted invoices.