The following are the most common errors that occur in electronic invoices issued using SEF that refer to recipient data, are:

  • The invoice must include information about the invoice’s sender and recipient,
  • The name is a characteristic part of the company’s business name and must be different from similar companies’ names,
  • The shortened business name must include the company’s name, legal form, and headquarters.

What is the opinion of the Ministry of Finance?

According to the opinion of the Ministry of Finance, the invoice of a VAT payer of a business company which, in addition to other prescribed data, contains the business name, abbreviated business name, or just the name of that business company, i.e. the business company to which the invoice was issued, is considered an account based on which the VAT payer – the recipient will have the right to deduct the previous tax if the other conditions specified in the Law are met, according to the Ministry of Finance.

According to the Ministry of Finance, if the account contains the recipient’s name that does not correspond to the name from the Agency for Business Registers and Registration Application (Forms EPPDV), the account is not considered a valid account under the law, which means that the recipient of the account cannot exercise the right to deduct previous tax for purchased goods or received services.

Incorrect designation of the legal form in the part of the invoice that refers to the data on the name of the VAT payer – the recipient of the invoice indicates an incorrect designation of the legal form (for example, “d.o.o.” instead of “a.d.”) due to a change in the legal form of the company, the Ministry of Finance considers that such a deficiency has no impact on the right to deduct the previous tax.

Also, typographical errors in the name of the account in the part that refers to the name of the VAT payer – the issuer of the account, the Ministry of Finance considers that this is a deficiency that does not represent a basis for contesting the right to deduct the previous tax.

The Ministry of Finance considers that the information on the address in the invoice that does not contain information on the place, but only information on the municipality as the address of the invoice issuer, is a deficiency that does not affect the right to deduct the previous tax of the VAT payer – the recipient of the invoice. However, if the address does not contain a street number, it is considered to be an incomplete address, which can be grounds for contesting the right to deduct the previous tax.

Headquarters change

It is important to note that if the issuer of the invoice changes the address of the headquarters, the invoices issued by him will not pose a problem for exercising the right to deduct the previous tax, even if he mistakenly states the original address.

What must the invoice contain?

In short, to exercise the right to deduct the previous tax, the invoice must contain correct information about the name of the issuer and recipient of the invoice, the correct indication of the legal form (except in the case of a change of legal form), the correct name of the street and the place of the registered office of the company.