- The Provincial Administrative Court in Warsaw issued a ruling on June 6, 2024, regarding the right to deduct input VAT in the case of documenting a supply with installation using two final invoices.
- The case involved a company purchasing goods and services from a contractor in Austria who registered for VAT purposes in Poland in early 2022.
- The Austrian contractor issued advance invoices before VAT registration, followed by four more advance invoices after registration, and a final invoice in 2023.
- The final invoice referenced the advance invoices both before and after VAT registration.
- A second final invoice was issued on the same day, only including the VAT amount to be paid, as the net amount had already been paid for the advance invoices.
- Both the advance and final invoices related to a supply with installation in Poland.
- The company questioned whether the Austrian contractor correctly calculated Polish VAT on the invoices and whether they had the right to deduct input tax from all invoices.
- The National Tax Information Director confirmed that VAT on the four post-registration advance invoices was correctly shown, allowing the company to deduct input tax.
- However, the first final invoice was missing the VAT amount related to the pre-registration advances.
- Advance invoices, even if issued before VAT registration, are considered part of a specific transaction and should be subject to taxation.
Source: mddp.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.
