Receiving an invoice documenting the purchase is important when it comes to the possibility of deducting input tax. The problem with determining the date does not occur in the case of paper invoices. However, it will be different in cases of receiving electronic invoices, where such doubts may arise. Check how the date of receipt of the e-invoice affects the determination of the right to deduct VAT!
According to Art. 2 point 31 of the VAT Act , whenever the VAT Act refers to an invoice, it is understood as a paper or electronic document containing the data required by the Act and regulations issued on its basis. An electronic invoice is understood as an electronic invoice issued and received in any electronic format (Article 2 point 32 of the VAT Act).
Source: poradnikprzedsiebiorcy.pl
