- Formal statement is required to resign from VAT exemption
- Intention of transaction parties is not enough
- Supreme Administrative Court ruled on the necessity of the statement
- Advance payment before the statement is exempt from VAT
- Buyer cannot deduct input tax without the statement
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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