The Rulebook on Value Added Tax has been amended by an article that stipulates that a VAT payer, upon public entity request, should issue an electronic invoice for turnover in goods and services for which a fiscal invoice has been issued, all per electronic invoicing regulation.
The request contains in particular:
- Number of fiscal invoices;
- Statement of the public entity that the VAT stated in the fiscal invoice was not used as an input VAT, ie that the correction of the input VAT deduction was made.
After issuing the electronic invoice, the VAT payer can then issue a fiscal invoice in which, the turnover for which the fiscal invoice and electronic invoice were issued, is stated as ‘refund’.
This amendment has been added to the Rulebook on VAT to record data on the goods turnover and services in the Central Register of Invoices.
The Rulebook entered into force on May 21, 2022.
