Correction invoices for rebate agreements in Poland

Question

I am currenty working in Poland on rebate agreements. There is a legal requirement that every change in the invoiced and VAT value has to be corrected via a correction invoice , mentioning the original invoice line, updated line and the delta. However the rebate settlement only generates a standard credit note to pay the rebate. The credit note that is generated
for the rebate contains the settlement material.
In Poland the correction invoice should have the original quantity ,real material number and invoice value. Does
anybody have experience in how to create a correction invoice instead of the  standard credit note for the rebates ?
Many thanks in advance
Evert Nooijen

Answer 1

Hello everybody,
The requirement to create correction invoices might look weird and very painful but I really think it is a legal requirement.
I have searched the internet and find contradictory information on whether the correction invoice is mandatory for rebate payments in Poland.
For example the SAP country specifics mention that a correction invoice is needed for rebates:
"You are required to create a correction tax invoice whenever you need to correct a tax invoice, for example:
·        To grant a customer a discount or rebate or increase the price of goods or services
·        To correct a tax invoice, for example, if it contains an error in any of the prices, tax rates, tax amounts, net values, gross values, quantities, or units of measure
·        When a customer returns some goods to you"'
However I also found another document that gives me the impression that the Polish regulations on correction invoices have been changed in November 2009 (Polish jurisdiction)
See the text below that is part of the changes in Poland:
" The WSA in Wrocław ruled on 12 November 2009 (case ref. I SA/Wr 1155/09) that a rebate causing a reduction
of the tax base for VAT may be documented not only by invoice but also by other documents.
The taxpayer received rebates directly from his suppliers and by proxy of a company which negotiated terms of delivery in his
name. The rebates received directly from suppliers were backed by correction invoices. Those received from the
intermediary were documented by credit notes. The tax authorities took the view that rebates could only be documented by
correction invoices. However, the WSA ruled that a rebate could be documented otherwise, for example, by credit note. Such
a document must be supplemented with additional information which shows who gave whom the rebate and in what amount."
HOWEVER: I am told by the local Polish organisation that this decision from the court in Wrocław, and not necessarily valid in other areas like Warsaw.
Then I had contacted Price Waterhouse in Poland and have asked them for an advice:  I have received the following answer from PWC:
""Pursuant to the Polish VAT regulations post-transaction rebates should be documented with the correction invoices referring to the original invoice. Therefore, we recommend that the  system is appropriately adjusted to include the discussed functionality. Please note this is a standard in Poland that SAP allows for creation of such correction invoices."'
So as mentioned, I think we have to enable the correction invoices for Poland, however I don't think we cannot create those in correctoin invoice requests (e.g. document type RK) in standard SAP by the rebate settlement program. We cen build a program to do it automatically, but I was hoping for a standard SAP program that was linked to the rabete functions in SD (automatically as part of the rebate settlement.).
Hopefully somebody has any recommendation.
Regards,
Evert Nooijen
Edited by: Evert Nooijen on Apr 4, 2010 12:01 PM
Edited by: Evert Nooijen on Apr 4, 2010 12:03 PM