- Entrepreneur can deduct the tax from an invoice with too high VAT
- Similar interpretations have been issued in the past few years
- A company planning to work with Polish carriers asked about deducting VAT on international transport services
- Even if the carrier issues an invoice with a higher VAT rate, the company can still deduct the tax
- The director of KIS confirmed that a higher VAT rate on an invoice does not prevent the buyer from deducting the tax
- If the transport service is purchased for business activities, the company can deduct the full tax
- Legal basis: Individual interpretation by the director of KIS from February 8, 2024, sign. 0112-KDIL1-3.4012.556.2023.2.KK
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.
Latest Posts in "Poland"
- VAT Fraud and Theft: NSA Rules Theft Is Not a Taxable Supply
- Warsaw Court: Loyalty Program with Prepaid Cards and VAT Tax Base
- Warsaw Court: Customer Signature Not Required for VAT Correction on Returned Goods
- Transport May Be Listed Separately on Invoice for Composite Supplies, NSA Rules
- Gliwice Court: Transport Breaks Exclude Export in Chain Transactions
