The recent judgment of the Supreme Administrative Court of October 14, 2022 (reference number I FSK 1323/18) concerns the very sensitive issue of inventory shortages and the possible retention of the right to deduct VAT. The Supreme Administrative Court once again indicates that failure to comply with internal procedures, including the lack of control over the employed employees, may have a negative impact on the taxpayer’s VAT settlements.
Source MDDP
Latest Posts in "Poland"
- Poland’s Mandatory KSeF E-Invoicing: Key Dates, Requirements, and Compliance for Businesses
- Mandatory KSeF Implementation: Technical Setbacks and Process Challenges After VAT Law Amendment in Poland
- Over 35 Million Invoices Issued in KSeF Since Mandatory E-Invoicing Began in February 2026
- KSeF Causes Invoice Surge: From 10 to 170 Electricity Bills for Housing Cooperatives
- KSeF as a Shift Toward Preventive Tax Administration and Fewer Sanctions














