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Court ruling in Warsaw upholds invoice requirement for bad debt relief under VAT Act.

  • Regional Administrative Court in Warsaw ruled on case file III SA/WA 746/24 on 23 May 2024
  • Requirement to issue an invoice for bad debt relief is in line with Article 89a(2)(5) of the VAT Act
  • Court found that this requirement is not contrary to EU law

Source: kpmg.com

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.

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