Polish entrepreneurs can demand VAT refund based on receipts, according to Gazeta Prawna.

• Polish entrepreneurs can request a refund of overpaid VAT based on receipts.
• Polish tax authorities have been denying entrepreneurs the ability to correct overpaid VAT if they only issued receipts instead of invoices.
• The European Court of Justice Advocate General stated that Polish tax authorities’ practice goes against EU law.
• Tax authorities argue that refunding VAT would unjustly enrich entrepreneurs.
• The case of a Polish partnership that corrected VAT declarations from 2012-2014 highlights the issue.
• The partnership initially charged 23% VAT based on tax authorities’ interpretations, but later corrected it to 8% when the authorities changed their stance.

Source: podatki.gazetaprawna.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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