Deducting VAT from Invoices Issued by Court Bailiffs

• Right to deduct VAT: A taxpayer can deduct VAT from an invoice issued by a court bailiff for assets sold in enforcement proceedings, provided the purchase is used for VAT-taxable activities.
• Bailiff acts on behalf of debtor: The bailiff is not the material seller; the invoice documents the sale executed by the debtor, making it valid for VAT deduction.

• Conditions for deduction: Deduction is allowed if the purchase is related directly or indirectly to taxable business activities and no negative conditions under Article 88 of the VAT Act apply.

Source Prawo

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