An entrepreneur can deduct input tax resulting from invoices that do not contain a tax identification number. It is important that the purchased goods or services are used for taxable activities,” confirmed the director of the National Tax Information once again. A similar position was taken earlier, m.in. in the ruling of 10 March 2022 (file no. 0114-KDIP1-3.4012. 42.2022.1.KP).
Source Gazeta Prawna
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