Invoice with wrong name of the buyer and JPK_VAT

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In economic transactions made on the market, it is quite common for the seller to issue an invoice with incorrect buyer's data. Should such an invoice be shown in the Standard Audit File for VAT purposes? What should the buyer and seller act if an error in the buyer's data is noticed on the invoice and should such an invoice be shown in JPK_VAT? Get to know the procedure regarding the case - invoice with wrong name of the buyer and JPK_VAT!

Invoice with incorrect customer data - how to correct?

An invoice with an incorrect name of the buyer, address or tax identification number can be corrected in two ways:

  1. The buyer may issue a correction note by showing the correct data. The note must be approved by the seller.
  2. The seller may issue a correcting invoice, including the correct details of the buyer. The invoice correcting the formal data does not cause any tax effects, it only changes the contractor's data to the correct one, but does not "reset" the transaction value.

Regardless of whether the buyer's data is updated on the basis of a note or a correcting invoice, it should be included in both the seller's and the buyer's documents. The condition for correcting the formal data is that the invoice with incorrect buyer's data should show the transaction that actually took place, and also allow the identification of the parties to the transaction, then the error applies only to the formal data, and the invoice value remains unchanged.

Does an invoice with the wrong name of the buyer deprive you of the right to deduct VAT?

Including the wrong name of the buyer on the invoice does not deprive the right to deduct input VAT, provided that the purchased goods or services will be used to perform taxable activities (Article 86 (1) of the VAT Act). Then the buyer will show such an invoice in the VAT register and in the VAT declaration. VAT may be deducted within the time limit provided for in the VAT Act, even if the correction of the error by receiving a correcting invoice or issuing a corrective note and its acceptance by the supplier of goods or services is not completed within the indicated period. As a rule, the deduction of VAT on the purchase is made in the period when the taxpayer has received the purchase invoice or customs document (Article 86 (10b)). However, if the taxpayer has not deducted the input VAT within this period, it may do so in one of the next two accounting periods (Article 86 (11) of the VAT Act, excluding the conditions referred to in Article 88 of the Act).

Invoice with wrong name of the buyer - list in JPK_VAT

The buyer and seller will present the invoice with the wrong name of the buyer both in the VAT register and in the JPK_VAT register, because the formal error does not affect the obligation to settle VAT on the actually completed transaction.

On the seller's side, if as a result of an error or mistake an invoice with the wrong name of the buyer has been issued, but has not yet been shown in JPK_VAT, it should be included with the correct data in the period when the tax obligation arises. However, if JPK_VAT for the month to which a given invoice relates has already been submitted along with showing incorrect buyer data, the seller should submit a JPK_VAT correction by showing correct data. As indicated in the response to this issue published on the website of the Ministry of Finance, the correction should be made as follows:
(...) the seller is obliged to issue a correction invoice, unless it has previously received a correction note from the buyer. In a situation where the corrective invoice was issued after submitting the JPK_VAT information, and in the submitted JPK_VAT the seller showed incorrect buyer's data resulting from the issued original invoice - a JPK_VAT correction should be submitted. A correctly prepared JPK_VAT correction should include both issued documents - both the original invoice with incorrect data of the buyer and the corrective invoice in which the incorrect data of the buyer was changed.

The above entries could be replaced with one correct entry only if all the events (issuing the original and correcting invoices) took place in one settlement period, before sending JPK_VAT. In a situation where the described change regarding the buyer's data took place after the submission of JPK_VAT, proceed as described above, i.e. show both issued documents.

In the second situation indicated in the position of the Ministry of Finance, when the change of the buyer's data took place after submitting JPK_VAT, as part of correcting incorrect buyer's data on the issued invoice, in order not to duplicate the transaction value, two entries should be made in the JPK_VAT correction:

  • the original VAT invoice with the wrong name of the buyer should be included with the amounts in a negative value (under the number of the original invoice),
  • a correcting invoice with correct buyer's data given in the actual transaction value (under the number of the correcting VAT invoice).

On the other hand, the buyer will not have any difficulties if his / her incorrect data appears on the cost invoice. There is no obligation to submit a JPK_VAT correction, because the buyer does not show his data in the cost invoice items, but only the seller's data along with other items from the invoice received. However, if an error in the invoice received appears in the seller's data (name, address or tax identification number), then its correct data should be shown, proceeding in the same way as in the case described above, from the seller's side.

Interestingly, if the error on the invoice concerns the buyer's address and the other data (NIP and name) are correct, according to the Ministry of Finance, there is no obligation to submit a JPK_VAT correction. It is enough to issue a correction invoice or a correction note and store it together with the original invoice in the company's documentation. The sentence on this topic is presented in the answer published on the Ministry of Finance website:
Should a JPK_VAT correction be submitted, if there was no change in the values, only e.g. the buyer's data (other than NIP)?

In the event of an error in the buyer's data (NIP) - a correction should be submitted, in the event of an error in the buyer's address, it is not necessary to submit a correction.

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How to prepare a JPK_VAT correction in the wFirma.pl system?

After adding the correct entries, which will be included in the VAT registers, you can easily prepare a JPK_VAT correction in the wFirma.pl system. To do this, go to the tab START »TAXES» SINGLE CONTROL FILE and select the ADD SAFETY VAT option. Then, indicate the appropriate period of preparing the file and the purpose of its submission as the CORRECTION OF THE DECLARATION.