Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law

• The General Court, in case T‑689/24 (I. S.A. v Dyrektor Krajowej Informacji Skarbowej), upheld the view that Polish rules on input VAT deduction are incompatible with the VAT Directive, marking a successful first appearance before the Court for the author.
• Beyond reaffirming that unmet formal requirements cannot override fulfilled material conditions for VAT deduction, the ruling crucially addresses the treatment of so‑called “late invoices” under Polish law.
• The Court distinguished the case from earlier case law (notably C‑152/02 Terra Baubedarf‑Handel), confirming that where an invoice is received before the deadline for filing the return for the relevant period, restricting deduction to a later period breaches EU law—making legislative change in Poland unavoidable.

Source Tomasz Michalik – MDDP

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General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – VAT deductible for the right period if you get the invoice before filing – VATupdate

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See also

Flashback on ECJ Cases C-152/02 (Terra Baubedarf-Handel) – 2 Conditions to deduct VAT, transaction took place and invoice is available – VATupdate

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