- Tax authorities now allow early invoices with payment after the legal deadline to be taxed under general rules.
- This change benefits entrepreneurs in various sectors, including developers.
- Recipients of early invoices can deduct the tax once the tax obligation arises for the transaction.
- Previously, businesses won court cases, but tax authorities were resistant.
- The tax authority has revised its interpretation as confirmed by a new ruling in July 2025.
- The director of the National Tax Information has withdrawn appeals from higher courts.
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.
Latest Posts in "Poland"
- VAT Without Invoice Cannot Be Considered a Tax-Deductible Expense, Court Rules
- VAT Exemption for Ambulance Services: Not Limited to Disasters, Court Rules
- Developer’s Contribution to Water-Sewage Network Expansion Subject to VAT, Court Rules
- Museum VAT Deductions: Full for Commercial Use, Partial for Mixed Spaces, Court Rules
- Asian Gangs and VAT Fraud: How Europe Loses Billions Annually
