VAT Without Invoice Cannot Be Considered a Tax-Deductible Expense, Court Rules

VAT without an invoice is not a tax-deductible cost. A company cannot include VAT as a cost if there is no invoice. The case involved a distributor of beverages in returnable packaging. The value of returnable packaging is not included in the taxable amount. The court ruled that without an invoice, VAT cannot be claimed as a cost.

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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