What Electronic Invoice Confirmation Means
A corrected or supplementary electronic invoice, as well as the revocation of an electronic invoice, requires the attention of the recipient of goods, work, or services. In the E-Invoicing IS, the recipient may confirm the relevant action or reject it if they disagree with the document or revocation.
The Rules provide for statuses that can be used to track document processing. Before the recipient opens the electronic invoice, it has the status “Not viewed”, and after it is viewed, the status changes to “Delivered”. In addition, the system may display the interim statuses “Awaiting recipient confirmation” for a corrected or supplementary electronic invoice and “Awaiting recipient confirmation of revocation” for a revocation.
The mere fact that the document has been viewed does not replace a review of its contents. The recipient should compare the new document with the original electronic invoice and accounting data: verify the supplier, recipient, agreement, supply documents, information on goods, work, or services, as well as amounts and other completed details.
Who Is Affected and What Must Be Checked
The confirmation or rejection procedure applies to recipients of goods, work, and services, both those who are VAT payers and those who are not registered for VAT. The specific action depends on the type of change received.
A corrected electronic invoice should be checked for consistency with the transaction and the document it replaces. In particular, it is necessary to ensure that the correction eliminates the error and does not create new discrepancies in the details or sales data.
A supplementary electronic invoice must be checked against the grounds for the adjustment. It is advisable to review the agreement, source documents, and accounting records to determine whether the change is consistent with the actual terms of the transaction.
Revocation of an electronic invoice requires verification of the reason for and consequences of cancelling the document. It should be established whether the original electronic invoice should indeed cease to be valid and whether the revocation would disrupt the links between documents in the accounting records.
Before making a decision, it is recommended to:
- locate the original electronic invoice and compare it with the document received;
- check the source documents and terms of the agreement;
- resolve discrepancies with the supplier;
- retain internal evidence of the review performed;
- ensure that the selected action is reflected in the E-Invoicing IS.
Time Limit and Actions in the Event of Disagreement
If the recipient disagrees with a corrected or supplementary electronic invoice or with its revocation, they must record the rejection using the E-Invoicing IS. Under the stated Rules, this must be done within 10 calendar days from the date on which the relevant electronic invoice or revocation was issued.
If the rejection is not made within the prescribed period, the document is deemed to have been confirmed by the recipient. Therefore, changes received should preferably be checked immediately rather than merely opening the notification in the system.
The practical workflow may be as follows:
- Open the received document in the E-Invoicing IS and identify its type.
- Check the details and contents against the original electronic invoice, the agreement, and the source documents.
- If there are discrepancies, contact the supplier and document the grounds for disagreement.
- Submit the rejection in the E-Invoicing IS before the prescribed period expires.
- After taking the action, check the current status of the document.
If the organization agrees with the change, it should provide the confirmation available in the system and then ensure that the result has been correctly reflected in the accounting records.
What to Do in the Event of a Technical Failure
If a technical failure occurs in the E-Invoicing IS during the ten-day period, the time limit for expressing disagreement is extended by the unused number of calendar days. However, this rule applies when the failure is confirmed by the authorized body.
In the event of a technical problem, it is advisable to retain any available evidence: screenshots, the text of the error message, and the date and time of the attempted action. Official information on the system’s operation should also be checked. Not every local failure should independently be regarded as grounds for extending the time limit: its official confirmation is what matters.
Frequently Asked Questions
Is it necessary to respond to a corrected electronic invoice if it has already been viewed? — Yes. The “Delivered” status indicates that the document has been viewed, but its contents must still be checked and a decision made to confirm or reject it.
How much time is allowed to express disagreement? — The rejection must be recorded in the E-Invoicing IS within 10 calendar days from the date on which the supplementary or corrected electronic invoice was issued or from the date of revocation.
What happens if the document is not rejected on time? — Under the stated Rules, if no rejection is made within the prescribed period, the electronic invoice is deemed to have been confirmed by the recipient.
Does any system error automatically extend the time limit? — No. A technical failure in the E-Invoicing IS that has been confirmed by the authorized body is taken into account; the time limit is extended by the unused number of calendar days.
Does the same procedure apply to VAT payers and non-payers? — The Rules provide for confirmation or rejection by both categories of recipients, while the grounds are determined by the relevant provisions of tax legislation.