- A scanned invoice can generally be used to deduct VAT and record the expense, if the purchase relates to taxable business activities and no exclusion rules apply.
- Polish VAT law does not make the right to deduct VAT depend on whether the invoice is paper, electronic, or how it is stored.
- The key conditions are that the taxpayer is VAT-registered, the goods/services are used for taxable activities, and no negative conditions under Article 88 apply.
- The right to deduct arises when the tax obligation arises, provided the taxpayer has an invoice documenting the purchase.
- Tax authorities have confirmed in individual rulings that scanned or digitized invoices can support VAT deduction.
Source: ksiegowosc.infor.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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