The issue of cancellation of invoices

The issuer of an invoice document, the bill which has not yet left the business, i.e. has not been received by the recipient of the invoice can be cancelled, providing that the transaction for which it was issued has not been effected.

In the rules on VAT and the associated implementing regulations, the issue of cancellation of invoices was not regulated. It was common for taxpayer’s to cancel invoices that had not yet entered into circulation as legal documentation, and the tax ruling issued by the tax authorities at the request of the traders confirmed that this is permitted.

Source: Wydawnictwo Wiedza i Praktyka Sp. z o.o. (August 2015)