If the entrepreneur does not receive a classic invoice from the seller, he or she may deduct the tax based on the contract.
This judgment will please entrepreneurs whose VAT settlement was questioned by the tax authorities due to the lack of an invoice. The Provincial Administrative Court in Warsaw stated that tax can be deducted on the basis of a contract.
The dispute with the tax office began with an application for an interpretation. The company operating in the construction industry applied for it. Two years ago, she bought several properties (apartments in an old tenement house, plots of land). The parties signed a contract with a notary, VAT was included in it, and the company paid the amount due.
Source Archiwum
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