The occurrence of irregularities in VAT is the basis for imposing a sanction, and the tax authority is obliged to impose it, according to the Ministry of Finance. Experts are of a different opinion, they believe that the “penalty” may amount to 0 percent. On the other hand, the Ministry of Finance is softening its stance on the 100 per cent VAT sanction and informs that only fraudsters will receive it. VAT deduction from defective invoices, when it results from a lack of due diligence, is subject to a penalty of up to 30 percent.
Source: Prawo.pl
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