CJEU Ruling: Poland Must Accept Cash Register Receipts as Evidence of Overstated VAT

• CJEU judgment states that cash register receipts alone are valid evidence of overstated VAT
• Refusal to accept only cash register receipts violates principles of fiscal neutrality, effectiveness, and equal treatment
• Case involved Dyrektor Izby Administracji Skarbowej w Bydgoszcz (C-606/22)

Source: kpmg.com

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.