The issue of correcting invoices settled under the reverse charge in the event of retroactive registration of the taxpayer (Judgment of the Supreme Administrative Court of November 15, 2022, I FSK 95/19)
The case concerned a foreign company registered in Germany for VAT purposes, construction activity. In the application for an individual interpretation, the company indicated that it implemented two projects for Polish VAT taxpayers, under which it delivered goods and provided services taxed in Poland. Importantly, the VAT resulting from the implementation of both projects was settled by the buyers under the reverse charge mechanism.
Source Deloitte
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