The KPMG member firm in Poland prepared a report that includes summaries of the following September 11, 2024, decisions of the Supreme Administrative Court.
- The court held (case file I FSK 1414/21) that the right to fully deduct input value added tax (VAT) on expenses related to a vehicle, the structural features of which indicate that it can only be used for business activities and is not suitable for personal use, applies without the need for the taxpayer to have an inspection performed.
- The court held (case file FSK 1109/20) that taxpayers may correct sales evidenced by receipts when the supply of goods or services occurred at an overstated VAT rate, even if no invoices were issued, because the taxpayer bears the burden of loss in such a situation.
Source KPMG
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