- 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.
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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