The Order amends the Procedure for Making Decisions on Registration of Tax Invoices in the Unified Register of Tax Invoices, changing the wording regarding the moment from which the terms for registering tax invoices are counted. Structurally, the order consists of 4 points that amend the first paragraph of paragraph 6 of Procedure No. 520. The key change involves replacing the words “occurrence of the tax liability reflected in the tax invoice” with the words “preparation of the tax invoice”.
The most important provision is that now the countdown of terms for registering tax invoices will be carried out from the date of preparation of the tax invoice, rather than from the date of occurrence of the tax liability. This simplifies the determination of the deadline for registering tax invoices and makes them more clear for taxpayers.
