VAT Deduction for Employee Purchases

• VAT deduction does not depend on the indication of the taxpayer as the buyer
• The key is the right to dispose of the goods as the owner
• Common mistakes in VAT include incorrect deduction of tax on purchases related to employees
• The right to deduct VAT depends on acquiring the right to dispose of the goods as the owner
• Often mistakenly, taxpayers assume they can deduct tax on purchases for employees
• The actual purchaser of the goods should have the right to dispose of them as the owner
• Refunding costs to an employee is neutral under VAT law
• Example: an employee asks for a refund for purchasing glasses, but the employer cannot deduct tax if they did not purchase the glasses themselves

Source: ksiegowosc.infor.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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