We remind you again that the amendment to the VAT Act effective 1 January 2023 introduces the obligation to correct the tax base in case if the invoice has not been paid within 100 days of its due date. As a result of this adjustment, if the taxpayer applies input tax deduction from the invoice and does not pay the invoice even 100 days after its due date, he is obliged to return the deducted tax. This obligation must already be taken into account in the tax return for January 2023, submitted by 25 February 2023. The obligation to correct the tax base already applies to outstanding invoices for which 100 days have passed since the due date on January 1, 2023 and later – i.e. supplies of goods and services made in 2022.
At the same time, the law allows the corrected VAT deduction to be corrected in the taxable period in which the invoice is paid.