Wrong export price

Wrong export price

Question:
Hello!
A credit/debit note must be issued to an export invoice a few days after it clears customs. Can the notice use the transport documents and customs declaration of the export invoice as evidence of non-charge of VAT as it was issued against the export invoice?
This is due to a pricing error being detected. This is necessary due to the entry into force of a new price list with a retroactive date /about which the client was warned/.
My question is, is such a document allowed at all for export? I want to emphasize that the goods have no export duty, but the customer will be provided with all invoices so that he can wash at the correct value upon import. That is, the error was "corrected" (by customs) before it "damaged" the correct clearance.
On the other hand, if we cannot add the transport documents to the notice because we do not have proof of departure, then we are left with no reason for not charging VAT. In fact, the transport documents will show that the goods left Bulgaria and the EU before the date of issuance of the debit note/ credit note/.
Thanks in advance!

Answer:
Hello,
In theory, there is no obstacle to issuing a notice to the invoice in question. This notification is issued to a specific invoice (the number of which is entered in the notification itself), i.e. it is related to the transaction for which you have issued an invoice and for which you have transport documents. What is important in this case is how much this goods was cleared and, accordingly, what the consequences would be for your customer who clears it - whether there will be any doubt that these notices were not issued for the purpose of declaring a different customs value than the real one. If an invoice + notice is provided during customs clearance, then we see no room for concern.
We hope we have been helpful!
Greetings!