Czasopismo Dziennik Gazeta Prawna

To increase the appeal of their offerings, many businesses apply rebates. Some of these are not granted to your direct customer but to the next one in the chain (indirect rebates). In such cases, companies are not sure how such a rebate should be treated and documented under the VAT Act. The authors use the most recent tax rulings to provide advice on the proper VAT treatment of a grant or receipt of an indirect rebate.

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