A continuous supply should be considered a series of consecutive deliveries (deliveries), which constitute the fulfillment of the assumed obligation to make a number of partial deliveries of certain goods, covered by one obligation relationship. The repeatability of services and agreed payment dates are also important. However, administrative courts all the time point to an incorrect interpretation of the definition of a continuous service by tax authorities.
Source prawo.pl
Latest Posts in "Poland"
- MDDP Webinar – KSeF implementation – how to prepare a company for new invoicing obligations? (Oct 15)
- Commercial Vocational Training and VAT Exemption: What Does the Supreme Administrative Court Say?
- Municipality’s Right to VAT Deduction for Market Stalls Construction
- VAT Technology Transformation: Digital Compliance Strategies for 2025 and Beyond
- Company Cars for Mixed Use: Pre-coefficient First, Then 50% VAT Deduction
