- The repair of the wood milling machine was done free of charge under warranty and is related to the seller’s business activity.
- Company Y, a VAT-registered entity, sold a wood milling machine in December 2024 for a total of 36,900 PLN, including 6,900 PLN VAT.
- The transaction was documented with an invoice dated December 10, 2024, and VAT and CIT were settled for December 2024.
- In May 2025, a defect was found, and the buyer requested a repair under warranty.
- Company Y hired Company X, a VAT-registered entity, to repair the machine, which was completed on May 12, 2025.
- Company X issued an electronic invoice on May 15, 2025, for 2,460 PLN, including 460 PLN VAT.
- Company Y paid the invoice on May 19, 2025, via bank transfer to Company X’s account listed on the VAT taxpayer white list.
- There are no connections between Company Y and the buyer as per VAT law.
- Company Y settles VAT and CIT advances on a monthly basis, with the fiscal year being the calendar year.
- The seller’s liability for goods under warranty is regulated by the Civil Code, articles 556-576.
- The buyer loses warranty rights if they do not inspect the goods in a timely manner or notify the seller of defects promptly.
Source: podatki.gazetaprawna.pl
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.
