Can a Notarial Deed Replace an Invoice for VAT Deduction When Buying Land Plots?

• The Supreme Administrative Court ruled that if material conditions for VAT deduction are met and authorities have all necessary transaction information, the taxpayer cannot be denied the right to deduct VAT.
• A notarial deed can substitute for a VAT invoice in such cases.
• The absence of a VAT invoice does not always prevent VAT deduction.
• Material conditions take precedence over formal requirements like having an invoice.

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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