Post-transaction rebate reduces VAT taxable base

• Additional goods provided to a buyer after reaching a certain turnover threshold are considered a discount on the price of goods already sold, not a free transfer
• The discount is in the form of extra goods given to the buyer based on individual agreements
• The company believed that by providing these discounts, they could lower the VAT taxable base and the amount of tax due on the sale of goods
• The company argued that this was a return of part of the price of goods, leading to a reduction in turnover value and tax amount due
• The company referred to Article 29a of the VAT Act, which allows for the reduction of the taxable base by discounts given after the sale.

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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