In the individual tax return no. 0111-KDIB1-2.4010.534.2021.2.MS from December 13, 2021 the following facts were presented:
A company conducts its business in the form of a limited liability company. The company is a taxpayer within the meaning of Article 3(1) of the Corporate Income Tax Act of February 15, 1992 (Dz. U. of 2020, item 1406) who is taxable in Poland on all of its income, regardless of the place of origin of the income . In line with its duty of care, the Company pays the vast majority of invoices issued by suppliers of goods and/or services who are registered as active taxpayers for VAT under the split payment mechanism. This is the case even if a transaction is not subject to the mandatory mechanism or if the relevant reference to the split payment procedure (pol.“mechanizm podzielonej płatności” ) is missing on the invoice.
Source Tax Benefit
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