What to check in your case
Match the reported sale against the invoicing series and any corrective documents. If software failed, preserve the incident record and documents issued during the outage. Reporting an invoice to the tax authority is a separate obligation from issuing it.
Documents for your defence
Full notice or decision, front and back, and evidence of the date of service.
- Invoice, receipt, credit note or relevant invoice register extract
- Order, proof of supply or payment and incident log
Legislation and official sources
Information checked on 7 November 2026.