Polish Supreme Court raises questions to ECJ re VAT Deduction Rules

• The Polish Supreme Administrative Court has referred a question to the CJEU regarding Poland’s implementation of EU rules on VAT deduction conditions
• The key issue is whether Article 86(10) of the Polish VAT Act complies with EU law
• Polish law states that the right to deduct input VAT arises only when the taxpayer receives the invoice, which differs from EU law
• If the Polish provisions are found incompatible with EU law, taxpayers may be able to deduct VAT in the month when the tax obligation arose
• The current Polish approach potentially puts Polish taxpayers at a disadvantage compared to the EU standard
• This case highlights doubts about the compliance of Polish VAT law with EU directives after 20 years of its implementation
• The CJEU’s decision could have significant implications for VAT deduction timing and practices in Poland, potentially aligning them with EU norms.

Source: mddp.pl

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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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