Czasopismo Puls Biznesu

The article discusses the issue of VAT deduction from an invoice containing errors. Taking into account the Minister of Finance's advance tax rulings and judgements of national administrative courts, the authors state that an invoice containing minor errors, e.g. in the purchaser's or seller's data, enables deduction of VAT shown in that invoice if it reflects the actual course of the transaction, its subject matter and parties. However, the authors pointed out to a judgement of the European Court of Justice, expected to be issued this year, which may affect the position of the Minister of Finance and Polish courts. According to the advocate general’s opinion preceding the judgement issuance, to enable the taxpayer to deduct VAT stated therein, the invoice must meet requirements of the VAT Directive, e.g. it must contain a very precise description of the subject matter of the invoice. Thus, taxpayers must pay special attention to elements contained in invoices received in order not to risk losing the right to deduct VAT specified therein.

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