VAT Deduction Eligibility: Impact of Invoice Receipt Date and EU Court Ruling

• The right to deduct VAT arises no earlier than the date the invoice is received, according to Polish law.
• The EU Court examined whether requiring possession of the invoice in the same period as the taxable event aligns with EU VAT rules.
• The Polish tax authority and administrative courts held that the invoice requirement only delays, not denies, the right to deduct VAT.
• The Supreme Administrative Court questioned if this formal requirement unjustifiably postpones the deduction, even when the transaction and VAT liability have occurred.
• The EU Court clarified that material conditions (actual purchase and use for taxable transactions) and formal conditions (having the invoice) must be distinguished, with the invoice being necessary to exercise the right to deduct.

Source: ksiegowosc.infor.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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