Case study - Disclosure of correcting invoices in Polish SAF-T files (JPK). The most frequent corrections in the customers’ documentation

As a modern accounting agency, we often encounter unusual situations concerning invoice corrections that increase the tax base. It refers both to corrections resulting from the original invoice (in plus corrections) as well as corrections that result in a reduction (in minus corrections). The corrections can be connected both to purchase invoices as well as sales invoices.

The most frequent corrections found among customers of MDDP Outsourcing

Example 1

A correction of maintenance costs i.e., electricity, gas, telecommunications services in connection to the annual settlement

• Increasing the value of services

If the tax base increases, the seller will recognize the invoice according to the date of its issue and the purchaser will recognize it according to the date on which they received the correcting invoice.

• Reducing the value of services

If the tax base decreases, the seller will recognize the invoice according to the date of its issue and the purchaser will recognize it according to the date on which they received the correcting invoice. In the case of the listed maintenance services, there is no need for an arrangement.

Example 2

Issuing the invoice to the wrong customer but the order and the invoice are delivered to the correct entity.

The seller signed an agreement with Company A for the delivery of car parts. The goods were delivered on 30.06.2023 to the warehouse of Company A along with the invoice. On 26.07.2023, the seller received an e-mail from Customer A with information that the invoice contains details of Company B as the purchaser.

In July 2023, the seller issues a correcting invoice for a zero amount and a sales invoice with the right details. In the same month, the seller sends the correcting invoice as a reply to the e-mail of Company A.

The entity that issued the invoice should recognize it in the settlement for 07.2023 because that is when the correction was issued and the seller had correspondence that confirmed the arrangement.

The correctly issued invoice should be settled by the seller in 06.2023, according to the date of the tax obligation.

The purchaser should recognize the invoice with the correct data in their settlement of 07.2023 or in the settlement for the 3 consecutive settlement periods.

Example 3

Issuing and sending an invoice to the wrong customer but the delivery was made to the right entity

The seller signed an agreement with Company A for the delivery of car parts. The goods were delivered on 30.06.2023 to the warehouse of Company A. The seller issued and sent the invoice to Company B. On 26.07.2023, the seller received information from Customer B that they had received an invoice but there had been no actual delivery of goods in their favor.

In July 2023, the seller issues a correcting invoice for a zero amount and a sales invoice with the right details. In the same month, the seller sends the correcting invoice as a reply to the e-mail of Company B.

Due to the fact that the original invoice was a so-called empty invoice, the issuing entity removes the original invoice from the settlement for 06.2023. They neither recognize the original invoice or the correction.

However, they recognize the second invoice issued for the correct entity in the correction of the SAF-T for 06.2023.

The purchaser should recognize the invoice with the correct data in their settlement of 07.2023 or in the settlement for the 3 consecutive settlement periods.

Example 4

Return of goods.

Company A ordered 20 office chairs from Company B. The order was delivered on 30.09.2023. Along with the order, Company A received the invoice. In 10.2023, Company A decided to return two chairs. The return was made on 10.10.2023. Company B issued a correcting invoice on 29.10.2023 that was delivered to Company A on 02.11.2023.

The seller will recognize the correcting invoice in 10.2023 because the correcting invoice was issued in that period and the seller holds the documents that confirm the return of goods to the warehouse.

The purchaser will recognize the invoice in 10.2023 as well because it is when the return was made.

Example 5

Complaint

Company A ordered 20 office chairs from Company B. The order was delivered on 30.09.2023. Company A received the invoice along with the order. In 11.2023, Company A filed a complaint because two chairs were defective. Company B accepted the complaint in 12.2023 and delivered the decision on acceptance of the complaint to Company A. The seller issued the correcting invoice in 01.2024.

The seller will recognize the correcting invoice in 01.2024. The purchaser will recognize the correcting invoice in 12.2023.

Author: Agnieszka Piętak, Senior Tax Manager at MDDP Outsourcing, Accounting Agency in Katowice