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"
- Transfer of Building on Leased Land: Is It a VAT-Taxable Supply?
- Import of Goods in VAT: Definition, Tax Rules, Tax Base, and Customs Decisions
- Poland Expands Software-Based Cash Register Eligibility to New Sectors from April 2026
- EPPO Suspends Nowy Sącz Mayor, Officials Amid EU Public Tender Corruption Investigation
- Poland Advances Digital Tax Reporting: New JPK_V7(3) VAT Structures and Draft JPK_MAG(2) Released
