The Polish Supreme Administration Court has ruled on August 29, 2014 that if a party which has paid a prepyment documented with a VAT invoice is subsitutted by another entity, the recipient of the prepayment is not oblige to correct the issued invoice, provided that the prepayment is not refunded by the recipient (but e.g. by the third party). The prepayment invoice documents the prepayment itself and this is not changed by the fact that the payer has finally stepped out of the transaction (I FSK 1238/13).
