One of the conditions for deducting input tax from domestic purchases is to have an invoice. A document called a “pro forma” invoice is issued in business transactions and its purpose may be, for example, to confirm the submission of an offer or the acceptance of an order for execution. It does not give the right to deduct VAT.
Source Prawo
Latest Posts in "Poland"
- Tax Guidance Allows VAT Exemption Correction for Defense Deliveries Delayed by SAFE Certificate
- KSeF Phase Two: System Stable, But Companies Face Integration and Invoice Duplication Issues
- VAT still reigns supreme in the Supreme Administrative Court, the role of tax advisors is growing
- Mandatory Cash Registers for Parking Services from April 2026: New Regulations and Exemptions
- Reduced VAT Rate on Fuels: 8% Instead of 23% from March 31 to April 30, 2026
