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VAT deduction on invoices received late in Poland | Tax & Fiscal Alert

21 May 2014

Odliczanie VAT z faktur otrzymanych z opóźnieniemA possibility has emerged to extend the period in which the taxpayer may deduct VAT.

Due to the imprecise wording of the provisions in force since January 2014, some doubts appeared as to whether the two subsequent periods in which the buyer has a right to deduct VAT should be counted:

 

  • from the emergence of the tax obligation for the seller, or
  • from the receipt of the invoice by the purchaser.

 

In recent individual tax rulings, the tax authorities have stated that if the taxpayer fails to deduct VAT in the declaration for the month of the invoice receipt, the taxpayer will be authorised to deduct VAT in the declaration for one of two subsequent settlement periods.

The aforesaid position allows to avoid troublesome and costly corrections of declarations in the case of invoices received late from contractors.

However, one needs to keep in mind that the protective powers of individual tax rulings apply only to companies at the request of which those were issued.

If you are interested in details of the issue in question, do not hesitate to contact us.

 

Download – VAT deduction on invoices received late (Tax & Fiscal Alert)

 

Kontakt:
Maciej Górski
Tax Advisor
Maciej.Górski@accace.com
+48 223 132 950


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Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

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Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

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