The European Union law stipulates that both, electronic and paper invoices, are equally binding documents which confirm sale transactions. So, the situation is permitted when a taxpayer issues invoices in electronic form and correcting invoices in paper copies. The recent judgment of the Voivodship Administrative Court in Cracow of January 15, 2010 (court file no. I SA/Kr 1642/09) confirms this interpretation.
Contact: Mirosław Stefanik ms@pnplaw.pl