Invoicing Requirements SPECIFIC CASES (6/17) ADJUSTMENT adjustments : An agreement must be set up between the buyer and the seller regarding the adjusted price for defective goods VAT The seller issue a new VAT invoice at adjusted price invoice Both the seller and the buyer will use the agreement to adjust issuance their output VAT and input VAT when filing in case of Negative invoice is not allowed price No adjustment is allowed if customers are not identified
Invoicing Requirements SPECIFIC CASES (6/17) ADJUSTMENT VAT invoice issuance in case of price adjustments : An agreement must be set up between the buyer and the seller regarding the adjusted price for defective goods The seller issue a new VAT invoice at adjusted price Both the seller and the buyer will use the agreement to adjust their output VAT and input VAT when filing Negative invoice is not allowed No adjustment is allowed if customers are not identified
1012_VS-VAT%20Slides%20(Trainer).docx