The Regional Administrative Court in Gdańsk on 15 February 2022 issued a decision (case I SA/Gd 1240/21) allowing a taxpayer to submit a value added tax (VAT) correction enabling them to benefit from bad-debt relief.
Summary
- A taxpayer wanted to submit a value added tax (VAT) correction including the bad-debt relief, but the tax office challenged the correction because the taxpayer’s counterparty was in bankruptcy when they submitted the correction.
- The taxpayer invoked an October 2020 CJEU judgment (case file C-335/19) which held that the requirement that in order to use bad-debt relief the debtor cannot be in bankruptcy is inconsistent with Article 90 of Directive 112.
- Moreover, the initial correction was made within the statutory deadline set under Article 89a(2)(5) of the VAT law, with the subsequent correction being made at the tax office’s request.
Source KPMG
Latest Posts in "Poland"
- Poland’s New Beverage Packaging Deposit System: Key VAT Rules and Obligations Explained
- Will Local Government Companies Pay VAT? Key Ruling Expected from Supreme Administrative Court
- Finance Ministry Launches ‘Wednesdays with KSeF’ Training Series for Entrepreneurs
- Poland’s Finance Ministry Releases First Guide for National e-Invoicing System KSeF Launch
- Polish JPK_VAT Update: New Draft Format for KSeF E-Invoicing Effective February 2026
