This is a property of how VAT works. In the common scenario, the seller is effectively "tax administrator" for the buyer (much like employer pays payroll taxes on behalf of employee), therefore an invoice triggers two independent payables:
1. Seller to taxman
2. Buyer to seller
Neither seller cares how you handle your payments to the taxman, nor taxman cares about customer payments.
The second part regarding credit/debit invoices is again a property of "append-only double-entry bookkeeping". You fix wrong credit/debit entry with reversed debit/credit entry.
Neither seller cares how you handle your payments to the taxman, nor taxman cares about customer payments.
The second part regarding credit/debit invoices is again a property of "append-only double-entry bookkeeping". You fix wrong credit/debit entry with reversed debit/credit entry.