Does an Incorrect VAT Number on an Invoice Preclude the Right to Deduct VAT?

In its ruling, the National Tax Information Service (KIS) explained that an incorrect NIP number on an invoice does not prevent the deduction of input VAT, provided that the other formal conditions for deduction are met and the transaction is properly documented and reflects an actual economic event.

• Invoice with incorrect VAT number and VAT deduction
• Right to deduct VAT

Source: podatki.infor.pl

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