- Polish law requires possession of an invoice to deduct VAT, tying the deduction to the date the invoice is physically received.
- The EU Court ruled that the right to deduct VAT arises when goods or services are delivered (material condition), not when the invoice is received (formal condition).
- The Court emphasized that VAT neutrality and proportionality require allowing deductions if material conditions are met, even if some formalities are delayed.
- The EU Court found Polish rules restricting deduction due to late invoices violate EU VAT principles.
- Possession of an invoice is necessary to exercise the right, but does not determine when the right to deduct VAT arises.
Source: kglegal.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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