Polish Supreme Court raises questions to ECJ re VAT Deduction …
Oct 6, 2024 · The Polish Supreme Administrative Court has referred a question to the CJEU regarding Poland’s implementation of EU rules on VAT deduction conditions The key issue is …
Poland: Whether deductibility of VAT may be conditioned on …
Oct 9, 2024 · The Supreme Court on October 2, 2024, referred (case file I FSK 169/21) a preliminary question to the Court of Justice of the European Union (CJEU) regarding whether …
"Offshore" sale vs. Polish VAT - Ulve
Nov 19, 2025 · Thus, the only criterion determining the necessity of presenting such a transaction in the Polish SAF_V7 is whether the taxpayer is entitled to settle the Polish VAT related to it.
VAT deduction in Polish purchases – key rules and doubts
Apr 1, 2025 · The general VAT rule on the right to deduct comes down to the possibility for a taxpayer to reduce the amount of output tax by the amount of input tax when purchasing …
Polish VAT Rules in 2025 | Dudkowiak & Putyra
Jan 17, 2025 · Potential loss of VAT deduction rights: taxpayers are entitled to deduct input VAT on goods and services used for taxable activities. To exercise this right, taxpayer must …
Claiming VAT refunds in Poland: Input tax deductions
Apr 10, 2025 · Discover the process of claiming VAT refunds in Poland, including input tax deductions, eligibility criteria, and deadlines for both Polish and foreign businesses.
General VAT rules and rates - podatki.gov.pl
The use of content published on the website taxeski.gov.pl, regardless of the purpose and method of use, does not require the consent of the Ministry of Finance. Content marked on the website …
General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej ...
Feb 26, 2025 · Authority’s Position: The Director of the National Tax Information Service (the authority) held that the right to deduct VAT arises only when the invoice is received, aligning …
Compliance of the Polish VAT Act with the EU VAT Directive | ECJ ...
Jul 6, 2023 · The assertion by tax authorities and administrative courts that a transaction is bogus and invalid on civil law grounds is not sufficient to deny a taxpayer the right to deduct input VAT.
Polish VAT Rules In 2025 | Intertax
Whether you’re planning to register for VAT in Poland, claim a VAT refund, or understand VAT compliance rules, this guide provides everything you need to know about Polish VAT in 2025.
Poland: Deduction of VAT; tax losses in downstream merger …
Aug 6, 2024 · The Supreme Administrative Court on August 1, 2024, issued decisions concerning the deduction of value added tax (VAT) and the ability to account for tax losses in a …
Specifics of Polish VAT, Split Payment, Deduction Mechanism, …
Nov 24, 2025 · The right to deduct input VAT is a fundamental principle of the VAT system, ensuring its neutrality for entrepreneurs. In Poland, a taxpayer may deduct VAT on purchases …