- Polish tax authorities impose 100 percent VAT penalty for issuing invoices based on receipts that do not contain buyer’s tax identification number
- Administrative Court in Gdansk confirmed this rule which has been in effect since 2020 to prevent fraudulent invoice practices
- Hotel company in Ustka questioned whether penalty applies when customers request invoices after payment without providing tax numbers upfront
- The regulation was introduced to eliminate abuse where companies used abandoned receipts from other customers to claim illegitimate tax deductions
- Court ruling clarifies that missing tax identification number on receipt triggers automatic penalty regardless of actual tax impact
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.
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