Sales documented with receipts should be corrected using the “in a hundred” method (judgment of the Supreme Administrative Court of 18 May 2022, I FSK 2113/21).
The company submitted corrections to the VAT declaration together with an application for the declaration and return of the overpayment and the return of the excess input tax over the due tax. The correction resulted from the adoption by the Company of a VAT rate of 8% in relation to the sale of passes to fitness clubs documented with fiscal receipts, instead of the previously used erroneous rate of 23%.
Source Deloitte
Latest Posts in "Poland"
- Draft Version of JPK_VAT Structure with Declaration Published for System Adaptation by February 2026
- KSeF 2.0 Mandatory Phase Resources – Manuals, Technical Files, and Onboarding Guides
- New Electronic Invoices in 2026: Prof. Modzelewski Criticizes Unenforceable VAT Obligations
- Implementation of KSeF 2.0: Permissions, Authentication, Invoicing, Technical Requirements from February 2026
- Mandatory KSeF Invoicing for Sales Over 200 Million PLN Starts February 2026
