Amendments to VAT regulations, applicable to tax periods beginning after 31 March 2026, have changed the document accompanying the return of goods.

Until now, in certain prescribed situations involving the return of goods, the supplier issued a credit note (document on price reduction) to the customer. In other cases of returns, it was considered that a new supply had occurred. This was the case, for example, when a customer returned goods because they were unable to resell them. In such situations, the customer was required to issue an invoice to the supplier, effectively assuming the role of the seller.

Under the amended regulations, as of 1 April 2026, any return of goods from the customer to the supplier is treated as an adjustment of the tax base. There are no longer situations in which a return can be considered a new supply. In practice, this means that every return of goods from the customer to the supplier will be accompanied by a credit note. The customer will no longer be required to issue an invoice to the supplier in connection with the return of goods.