• Tax and accounting services in Poland. VAT representation. VAT Refund.
  • Advisory on Polish taxes. Compliance & Tax Planning in Poland. Start-up Business Advisory.
  • Polish Tax Agent. Fiscal representation in Poland.
  • Setting up new company. Practical aspects of doing business in Poland. Polish company benefits.
  • Business compliance in Poland.

VAT 2014 – VAT deduction

Tags: , Categories: NEWS & Events, RSS

Currently, the month of the right to deduct an amount of VAT contained in an invoice or in a custom document arise in the month in which the taxpayer receives such a document.

Beginning from January 2014 according to a general rule it will be the month in which the tax point arose in the relation to bought goods and services.


However, there are some exceptions to this rule in case of intracommunity acquisition. In such cases to be able to deduct VAT according with general rule the tax payer must receive an invoice confirming this acquisition within 3 months after the month of supply/completion of the services. Otherwise taxpayer will be obliged to move the deducted amount of VAT to the month in which the invoice has been received.