- Invoices must still be issued: Entrepreneurs generating rental income during business suspension must issue invoices for leases concluded before the suspension, as they remain VAT payers
- Suspension ≠ cessation of VAT obligations: While active operations are paused, the entrepreneur can perform activities related to pre-suspension business, including collecting rental income and issuing invoices.
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VAT returns still required for taxable activities: Although general JPK_V7 filing is suspended, VAT and declarations must still be submitted for months in which rental income arises.
Source Prawo
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