What if the customer's VAT number is incorrect on the e-invoice?
Short answer
The recipient may not arbitrarily rewrite the received XML. The supplier must issue a correction document that refers to the original invoice and provides the correct identification data.
Liability of the supplier
The supplier is responsible for the correctness of the data on the invoice.
Integrity of content
The recipient may not modify the received XML himself.
Contact with the supplier
Request a credit note and a new, corrected e-invoice.
Incorrect deduction
Incorrect data can complicate the tax inspection.
Conclusion
The supplier solves the customer's incorrect TIN on the e-invoice by issuing a credit memo and a new, corrected invoice, not by unilaterally editing the XML by the recipient.
Sources
- Law no. 222/2004 Z. z. Coll. on VAT, § 74 ods. 1
- Law no. 222/2004 Z. z. Coll. on VAT, § 71 ods. 3
- Law no. 222/2004 Z. z. Coll. on VAT, § 25
Act No. 222/2004 Z. z. Coll. about VAT · Financial administration: details and correction of the VAT number on the invoice · current FAQ FS SR for e-invoice
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.