The lack of VAT invoices does not always deprive you of the right to deduct the tax

Tax authorities may not deprive a taxpayer of the right to deduct input tax on the grounds that he did not attach invoices to the case file. However, the material conditions for the right to deduct must be met. Therefore, if we are not dealing with an attempted fraud or abuse, and the transactions have taken place, the taxpayer is entitled to deduct input VAT.

NSA is beneficial for taxpayers
At a closed session, the Supreme Administrative Court in the judgment of October 29 this year. reference number I FSK 1656/21, dismissed the cassation appeal of the Director of IAS in Bydgoszcz against the judgment of the Provincial Administrative Court. The NSA shared the arguments of the court of first instance.

– The ruling of the Supreme Administrative Court should be approved. The decision emphasized the superiority of the substantive premises over the formalities. The Supreme Administrative Court indicated that the deduction – in accordance with the dominant approach of the EU TS – should be determined by the relationship of purchases with the taxpayer’s taxable activity and the accuracy of these transactions – comments Bartosz Kubista, attorney-at-law, tax advisor, partner at GLC. In his opinion, as long as it is not an attempted fraud or abuse, and the transactions have actually taken place, the taxpayer should be entitled to deduct input tax.

– In order to challenge this right, tax authorities should carefully analyze whether any of these conditions has not been met. They cannot cut corners here and refuse this right solely on the basis of formalities. It is good that the SAC took the side of the taxpayers in the ruling in question. Tax proceedings should explain all the circumstances of the case. Any deviation from this principle should be considered unacceptable and the verdict rightly confirms it – emphasizes our interlocutor.


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