Polish rules on reporting and deducting intra Community acquisition VAT

In Poland the rules on deducting Polish VAT due in connection with intra Community acquisitions of goods are different from most other EU Member States. The acquisitions can only be reported in the period related to the tax point date for the Intra-Community acquisition of goods. Invoices related to Intra-Community acquisition of goods issued in previous months should be excluded and reported through a correction return.

Source: pincvision.com

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