According to the newest tax ruling from May 7th number 0114-KDIP4-2.4012.75.2020.1.WH issued by the director of KIS (National Tax Information), confirmation of reception from a Client may not always be required in order to lower VAT due.
This is the case when the data from an accounting system shows how original invoice and credit note have been settled and proves that the buyer had knowledge that a transaction has occurred according to the terms from a credit note (e.g. a buyer has corrected his/her obligation and has paid amount adjusted by a credit note).
The ruling mentioned above also states that confirmation of reception may be in different forms:
- a confirmation signed manually by a Client,
- a fax,
- a confirmation that registered letter with credit note has been delivered,
- an e-mail,
- a logged download of the electronic invoice in an online portal/a web system.
This ruling is extremely important for many taxpayers as the situations in which the taxpayer is not able to receive confirmation are very often. This is however the ruling in individual case and the VAT law has not been changed yet.