- Taxpayers in Poland could benefit from the VAT bad debt relief even after the statutory two-year period, regardless of the debtor’s status (bankruptcy or liquidation). The Polish tax authority acknowledged that improperly implemented national regulations should not restrict taxpayers’ rights to this relief, following a ruling by the Court of Justice of the European Union. The relief allows for a reduction in the VAT tax base if payment is not received within a specified period.
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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