Regulations on Product Returns in the Tax Code

When complex or high-value equipment is supplied, defects are often revealed not immediately, but during installation, testing, or operation. Under the current legislation, there are no specific solutions provided for product returns or transaction adjustments in such cases.

As a result of the amendments introduced to the Tax Code, it will be possible to return delivered goods and accordingly adjust the accounting documents, provided there is an agreement between the parties involved in the transaction.