VAT Refunds and Returns: Key Considerations for Polish Companies Selling to Individuals

• Case Description: A Polish company, acting as an active VAT taxpayer, sells goods online and allows customers to return them within 14 days or later in justified cases. The company documents these returns through the sales system and accounting documentation. A problem arises when goods are returned directly to the central warehouse without the customer’s signature on the return acceptance protocol.
• Issue: The company seeks to determine if it can adjust the VAT tax base in cases where it only has a protocol signed by its employee or lacks a return/complaint acceptance protocol entirely. The applicant argues that other documentation should suffice to reduce the VAT tax base.
• National Tax Information’s Position: The National Tax Information Service (KIS) agrees with the company’s position. They state that the VAT Act and the Cash Register Regulation require returns and complaints to be documented in separate records if they cannot be directly correctreported on the cash register. Proper documentation, even without the customer’s signature, can allow for a reduction in the VAT tax base.
• Documentation Requirements: To reduce the tax base, it is essential to have records showing the date of return, the value of the goods, and a protocol signed by the seller. Even without the customer’s signature, if the company can document that the sales value was different from the originally recorded amount due to returns, it can adjust the VAT accordingly.
• Importance for Taxpayers: This ruling confirms that VAT taxpayers can reduce the tax base for returned or complained goods without a customer-signed return protocol, provided they maintain adequate documentation confirming the return, including the value and refund confirmation. Compliance with documentation regulations is crucial for correcting sales recorded on the cash register.

Source: mddp.pl

---

Click on the logo to visit the website

---

 

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.

---

---