Abstract

From July 2022, will come into force the provisions of the so-called VAT groups. Not all related issues have been regulated by the legislator, which may cause some interpretation chaos. This text is a proposal to fill a legal loophole in the area of invoicing and correcting invoices in connection with the creation of the VAT group. It is no secret that during the transitional period, i.e. immediately after the creation of a VAT group or after the group loses its VAT status, there may be problems related to the incorrectly marked purchase or sale invoice. Similarly, legal uncertainty may result from the need to issue a corrective invoice after a change in the tax and legal situation of the VAT group.