On 7 October 2026, the State Tax Service (STS) issued an official interpretation regarding the issuance of tax invoices (Electronic Tax Invoices / e-TI) when a buyer makes an erroneous payment (e.g., duplicate payment, wrong amount). The guidance clarifies Article 14 of the VAT Law and the Rules for Filling Electronic Tax Invoices, addressing a common practical issue where sellers are uncertain whether to issue a tax invoice for funds received by mistake that must be refunded.
Key Takeaways
- No Tax Invoice for Erroneous Receipts: If a payment is received in error and the seller intends to return the funds, no tax invoice should be issued because there is no taxable supply of goods or services.
- Refund Documentation: The return of erroneous payments must be documented via a bank payment order with appropriate purpose code, not via a correction tax invoice (credit note).
- VAT Liability Protection: Issuing a tax invoice for erroneous receipts would incorrectly create output VAT liability and input VAT for the buyer, leading to unnecessary tax disputes and adjustments.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement