Amounts in foreign currencies in collective corrective invoices or other documents should be converted at the average exchange rate from the last working day preceding the date of issue.
The Supreme Administrative Court dismissed the cassation appeals of the tax office, which argued with the company about the method of converting currencies during corrections.
In the requests for interpretation, the company explained that it conducts business, inter alia, in the form of the production of metal packaging. Its contractors are foreign companies. The company explained that the contracts provide for payments of the so-called discounts …
Source Archiwum
