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Corrective invoice


An adjusting invoice is a document serving as the basis for the seller to accept amounts of tax deductible in accordance with the procedures provided in this chapter1.

An adjusting invoice is the basis for the seller to accept amounts of tax deductible when meeting the requirements established by paragraph 5.2 and paragraph 6 of this article2.

  1. Tax Code of the Russian Federation, as amended on July 1, 2021, Article 169, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

  2. Tax Code of the Russian Federation, as amended on July 1, 2021, Article 169, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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