Supreme Administrative Court clarifies invoice correction process when spouses jointly acquire goods for shared property.
Supreme Court Clarifies Purchaser Status
The Supreme Administrative Court ruled that when spouses acquire goods for common property, both are considered purchasers of the item.
Invoice Correction Permissible
In cases where an invoice lists only one spouse but both are purchasers, the invoice can be corrected to properly reflect both parties without changing the fundamental transaction.
Credit Note Solution
Such corrections can be properly documented through the use of a credit note, which provides a formal mechanism for updating the invoice details.
Ongoing Legal Developments
The issue of credit notes continues to be subject to legal consideration and refinement in administrative proceedings.
