Correction Tax Invoice 

Definition

A document that serves to correct a tax invoice that you have already issued. Correction tax invoices are used to substantiate tax returns.

Use

You are required to create a correction tax invoice whenever you need to correct a tax invoice, for example:

·        To grant a customer a discount or rebate or increase the price of goods or services

·        To correct a tax invoice, for example, if it contains an error in any of the prices, tax rates, tax amounts, net values, gross values, quantities, or units of measure

·        When a customer returns some goods to you

When you have created a billing document, you can print out a tax invoice using the Output function. You must print out two copies of each tax invoice: The original is marked with the word Oryginał, and the copy with the word Kopia.

If you have to correct a correction tax invoice, you issue another correction tax invoice.

Structure

A correction tax invoice shows the information as it was printed on the original tax invoice and as it should be. For each line item, it shows:

·        Name of the goods or service

·        PKWiU (for tax-exempt and reduced-rate items only)

·        Unit of measure, net price per unit, and net price per item

·        VAT rate and VAT amount

It also shows:

·        Total change in the net and gross prices and in the VAT, with subtotals for all items that are taxed at the same rate

·        Total amount receivable (preceded by the words Do zwrotu), or total amount payable (Do zapłaty), both including VAT and both in numbers and in words

·        Signature of a person authorized to issue the correction tax invoice