ECJ decision simplified correction of reverse charge purchases in Poland

The European Court of Justice ruled (C-895/19) that the VAT Directive trumps national legislation. Output VAT is not required to be reported separately when correcting IC-acquisitions. This means that taxpayers in Poland are entitled to refunds for VAT overpayment and interest incurred on IC-acquisitions.

Source: marosavat.com

See also ECJ – C-895/19 (A. (Exercice du droit à déduction)) – Timing of exercising right to deduct VAT on intra-community acquisitions of goods

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