- Taxpayer can deduct VAT without an invoice based on an agreement
- A company in the construction industry raised doubts about deducting VAT without an invoice
- The company argued that a sales contract is sufficient for VAT deduction
- The tax authority disagreed and said sales agreements cannot be considered as VAT invoices
- The company filed a complaint and the Provincial Administrative Court ruled in favor of the company
- The court cited a CJEU ruling that the document for VAT deduction does not need to be titled as an invoice, but must contain certain information
- The judgment may please entrepreneurs, but it is unclear if tax authorities will change their approach.
Source: krgroup.eu
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.
Latest Posts in "Poland"
- MDDP Webinar – KSeF implementation – how to prepare a company for new invoicing obligations? (Oct 15)
- Commercial Vocational Training and VAT Exemption: What Does the Supreme Administrative Court Say?
- Municipality’s Right to VAT Deduction for Market Stalls Construction
- VAT Technology Transformation: Digital Compliance Strategies for 2025 and Beyond
- Company Cars for Mixed Use: Pre-coefficient First, Then 50% VAT Deduction
