Tax authorities can no longer automatically impose an additional VAT liability. Its amount must be adjusted to the “misconduct” of the taxpayer. The change is the result of the CJEU ruling, but it took place only two years after the judgment was published. According to experts, at that time the tax office should not apply sanctions at all to taxpayers who were not fraudsters and did not act in bad faith. Those who have paid may request a refund.
Source: prawo.pl
Latest Posts in "Poland"
- No VAT on Crowdfunded Blockchain Services Without Identifiable Beneficiary, Polish Court Rules
- Mandatory KSeF Launches February 2026: Many Small Businesses May Not Be Ready in Time
- Date in Field P_1 Is Invoice Issue Date and Tax Point, Not KSeF Creation Date
- When Can You Sell Collectibles Without Using the VAT Margin Scheme?
- How to Correct Structured Invoices in KSeF Issued with Incorrect Buyer NIP After February 2026
