Comments on T-689/24: Late Invoice Does Not Delay Right to Deduct VAT for Polish Businesses

The EU Court ruled that Polish regulations tying the right to deduct VAT to the receipt of an invoice are inconsistent with EU law.
Polish businesses can deduct input VAT sooner, as long as they receive the invoice before the VAT return deadline.
The ruling does not apply to cases where the invoice is not received before the VAT declaration is filed.
Previous EU Court of Justice rulings remain relevant for situations where the invoice is still missing at the time of declaration.

General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – VAT deductible for the right period if you get the invoice before filing – VATupdate

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.