Can a Wife Deduct VAT If Only Her Husband Is Named on the Invoice?

• If spouses purchase goods for their joint property, both are considered buyers.
• The wife can deduct VAT even if the invoice lists only the husband.
• Correcting the invoice to indicate the wife instead of the husband does not change the transaction party.
• Such corrections could previously be made with a corrective note, but from February 1, 2026, corrective notes are no longer allowed.

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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