Letter from the Director of the National Tax Information regarding VAT correction by the lessor

• The Director of the National Tax Information is reconsidering the request for an individual interpretation regarding the correction of VAT by the lessor.
• The Director acknowledges that the taxpayer’s position regarding the tax consequences of the described factual situation and future event in the value-added tax is correct.
• The taxpayer’s position is correct regarding the right to reduce the taxable base and the amount of tax due based on corrective invoices issued in situation 1 described in the request, as well as determining the moment entitling to reduce the taxable base and the amount of tax due.
• The taxpayer’s position is also correct regarding the right to reduce the taxable base and the amount of tax due based on corrective invoices issued in situation 2 described in the request, as well as determining the moment entitling to reduce the taxable base and the amount of tax due.
• The taxpayer’s position is correct regarding the right to reduce the taxable base and the amount of tax due based on corrective invoices issued electronically on the e-platform, as well as determining the moment entitling to reduce the taxable base and the amount of tax due.
• The scope of the request for an individual interpretation includes various situations and the right to reduce the taxable base and the amount of tax due based on corrective invoices.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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