- The court ruled that Poland’s refusal to allow VAT deduction for invoices received after the tax period but before filing the return is against EU law.
- I. SA, a clearinghouse for gas and electricity transactions, sometimes receives invoices after the tax period but before submitting its tax return.
- The Polish tax authority stated that VAT deduction depends on formal requirements, including invoice receipt, but this does not mean I. SA loses its right to deduct.
- The court found that denying immediate VAT deduction in such cases violates the principles of VAT neutrality, proportionality, and immediate deduction.
Source: taxlive.nl
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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