Continuous services in VAT are settled according to specific rules

A continuous supply should be considered a series of consecutive deliveries (deliveries), which constitute the fulfillment of the assumed obligation to make a number of partial deliveries of certain goods, covered by one obligation relationship. The repeatability of services and agreed payment dates are also important. However, administrative courts all the time point to an incorrect interpretation of the definition of a continuous service by tax authorities.

Source prawo.pl

 

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