- The Supreme Administrative Court ruled that input VAT cannot be deducted for the portion of an invoice that overstates the quantity of goods supplied.
- Invoices documenting overstated quantities do not meet the requirements to be considered valid invoices for VAT deduction.
- Such invoices cannot be corrected on an ongoing basis according to the Court.
Source: kpmg.com
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.
Latest Posts in "Poland"
- New European Court VAT Case – T-518/26 (Wlecka) – No details known yet
- Poland Clarifies VAT Recovery for Equipment Purchased Before Registration
- Poland Temporarily Cuts VAT on Motor Fuels from 23% to 8%
- Municipality Exempt from VAT on Land Apport for Public Housing Company
- Poland Extends Fuel VAT Cut and Price Cap Until June 2026
