The date of the creation of the income in relation to the sale of the property right should be the date of transfer of ownership resulting from the notarial deed. As a rule, the amounts of advance payments received do not constitute income for income tax purposes, therefore they do not affect either tax income or the tax base.
Source Prawo.pl
Latest Posts in "Poland"
- Poland Proposes Voluntary Structured E-Invoicing for Small and Medium Enterprises via KSeF
- Transactions Exempt from Structured Invoicing in KSeF: New Regulation Effective February 2026
- Supreme Court: Guitar Lessons Not Eligible for VAT Exemption as Music Education
- New VAT Exemption Guidelines for Defence Supplies Procured with SAFE Funding Released
- Few Invoices Per Month: Is KSeF Mandatory for Small Businesses Until 2027?













