- 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.
