- Invoices must still be issued: Entrepreneurs generating rental income during business suspension must issue invoices for leases concluded before the suspension, as they remain VAT payers
- Suspension ≠ cessation of VAT obligations: While active operations are paused, the entrepreneur can perform activities related to pre-suspension business, including collecting rental income and issuing invoices.
-
VAT returns still required for taxable activities: Although general JPK_V7 filing is suspended, VAT and declarations must still be submitted for months in which rental income arises.
Source Prawo
Latest Posts in "Poland"
- VAT Deduction for Cultural Institutions Clarified by Supreme Administrative Court
- VAT and Invoicing Guidance for Pharmaceutical Promotional Activities
- Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law
- Fake invoices under the spotlight: Poland’s 2025 tax control trends
- VAT Treatment of Astrological Services in Poland
