- The entrepreneur, who is a VAT taxpayer, has started a business cooperation with a supplier based outside of Poland but registered in the Polish VAT register.
- The purchased goods are used solely for fully taxable economic activity.
- The entrepreneur clearly indicates their participation in the transaction as a business operator by providing their NIP (tax identification number) when placing the order.
- The supplier issues invoices with VAT to the entrepreneur, and the tax is fully accepted and settled by the buyer for the supplier.
- However, the supplier identifies all their sales as consumer sales, even when selling to other businesses, and does not include them in their JPK files submitted to the tax office.
- In this case, can the entrepreneur deduct the VAT resulting from the invoices received from the supplier, which include the buyer’s NIP?
- According to Article 86(1) of the VAT Act, the right to deduct the amount of tax due by the amount of tax charged is granted when the taxpayer of goods and services tax deducts it and when the goods and services from which the tax was charged are used to perform taxable activities.
- In the analyzed case, these conditions are met as the entrepreneur is an active VAT taxpayer, and the purchased goods are used solely for fully taxable economic activity.
- According to Article 86(2)(1) of the VAT Act, the amount of tax charged consists of the sum of tax amounts resulting from invoices received by the taxpayer for the acquisition of goods and services or making full or partial payment before the acquisition of goods or provision of services.
- In order to benefit from this right, the taxpayer must have an invoice (Article 86(10b) of the VAT Act).
- In the analyzed case, the issued invoice contains all the required elements according to Article 106e of the VAT Act, so the entrepreneur has the right to deduct the charged tax.
- This right, as an integral part of the VAT system, cannot be limited in terms of time or subject matter.
- None of the exceptions specified in Article 88 of the VAT Act, which deprive the taxpayer of the right to reduce the amount of tax due by the amount of tax charged, apply in the discussed situation.
- The way the supplier records these transactions in their JPK files submitted to the tax office does not affect this right.
- Legal basis: Article 86, Article 88 of the Act of 11 March 2004 on Goods and Services Tax (consolidated text
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
