Incorrect data

What if the customer’s tax identification number is incorrect on an e-invoice?

Short answer

Under § 74 of the VAT Act, the supplier issuing the invoice is responsible for the accuracy of its mandatory particulars, including the customer’s identification details. The recipient should not unilaterally edit the delivered XML. The supplier should correct the incorrect tax identification number by issuing a credit note and a new corrected invoice, preserving a traceable link between the documents.

Section 74(1)

Liability of the supplier

The supplier is responsible for the correctness of the data on the invoice.

Section 71(3)

Integrity of content

The recipient may not modify the received XML himself.

Process

Contact with the supplier

Request a credit note and a new, corrected e-invoice.

Hazard

Incorrect deduction

Incorrect data can complicate the inspection at the tax audit.

Detailed explanation

The reason is the requirement for the integrity of the invoice content under Section 71(3) of the VAT Act, which applies from the date the document is issued until the end of its retention period. Any unilateral intervention by the recipient in the received XML would breach this integrity and call into question the evidential value of the document. The correct procedure is therefore to identify the error, contact the supplier and have a correction issued — most commonly in the form of a credit note against the original invoice, followed by the dispatch of a new invoice containing the correct details.

As set out in the Act

Section 74(1) of Act No. 222/2004 Coll. on VAT sets out the mandatory requirements for an invoice, including the customer’s identification details. Section 71(3) of the VAT Act requires that the authenticity of the origin and the integrity of the invoice’s content be ensured from the moment of its issue. The correction of the tax base and related documents is governed by Section 25 of the VAT Act.

Practical examples

The accountant notices a typo in the customer’s VAT number and contacts the supplier by email requesting a correction.
The supplier issues a credit note for the original invoice and sends a new e-invoice with the customer’s correct VAT number.
Until the correction is finalised, the accountant records the original invoice with a note regarding the error, until the corrected document is received.

Most common mistakes

“I can correct an incorrect VAT number myself in the received XML file.” Altering the received XML file breaches the requirement for the integrity of the content under Section 71(3) of the VAT Act.
“The recipient of the invoice is always responsible for any error in the VAT number.” The supplier is responsible for the accuracy of the mandatory details on the invoice under Section 74 of the VAT Act.
“It is sufficient to report the error verbally and not to amend the invoice further.” Without a formal correction (credit note and new invoice), the incorrect information remains part of the document.

Conclusion

An incorrect customer tax identification number is corrected by the supplier through a credit note and a new corrected invoice, not by the recipient editing the XML.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 74(1)
Act No. 222/2004 Coll. on VAT, Section 71(3)
Act No. 222/2004 Coll. on VAT, Section 25