Magdalena Szczepańska, Dawid Przeździak
A taxable person may deduct input VAT to the extent that the goods or services to which the input tax relates are used to carry out taxable transactions for VAT purposes. The VAT Act lists certain restrictions, including time limitations – e.g. those provided for in Article 89b. The article shows the practical applications of Article 89b together with tax authorities’ position in a situation where an invoice was paid 90 days late.