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Maximizing VAT Savings: Strategies for Year-End and New Year Optimization

  • Polish legislation allows taxpayers to make additional savings depending on how settlements are performed.
  • Savings can be made by structuring transactions in a certain way and by analyzing existing documentation.
  • Reviewing purchase invoices from December 2018 – November 2019 can reveal instances where input tax was not deducted due to doubts about the possibility.
  • Overpaid VAT can be recovered by reviewing sales invoices, particularly for the possibility of reducing tax from corrective invoices or from applying an excessively high VAT rate.
  • International transactions can be optimized to maintain liquidity, particularly by taking advantage of reduced rates and exemptions for businesses sourcing goods from outside the EU.
  • Indirect discounts, such as those common in the retail industry, can result in savings without the need to issue an invoice.
  • Domestic supplies can be taxed at a 0 percent rate if the goods are used for the supply of services.
  • Businesses supplying large quantities of goods can treat the volume of goods supplied as a continuous supply, reducing the burden of establishing chargeability for each supply and increasing the efficiency of the invoicing process.


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.


VAT news
VAT news