Acceptance protocol and the moment when the VAT obligation arises for the provision of the service

Judgment of the Provincial Administrative Court in Warsaw of 18 April 2024, ref. no. act III SA/Wa 8/24

It would seem that the issue of the significance of the acceptance protocol for determining the moment when the VAT obligation arises for the provision of a service is quite transparent and clear, as it has often been the subject of rulings of Polish administrative courts as well as rulings of the CJEU. Nothing could be further from the truth – this issue still raises many doubts among taxpayers, but also among tax authorities.

Source MDDP

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