Ruling: Deduction of VAT from invoices incorrectly showing consumer sales

The supplier, identifying its sales as consumer sales (even when selling to entrepreneurs), does not include them in its JPK files submitted to its competent tax office. As the supplier does not show sales invoices for the Applicant in its JPK file, incorrectly identifying them as consumer sales, the Applicant sees the risk of technical and formal problems with deducting VAT included in these transactions. In the described facts, is the Applicant entitled to deduct VAT charged by the supplier and incurred when purchasing goods?

Source: sip.lex.pl

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