Polish Supreme Court raises questions to ECJ re VAT Deduction Rules

The Polish Supreme Administrative Court has referred a question to the CJEU regarding Poland’s implementation of EU rules on VAT deduction conditions
The key issue is whether Article 86(10) of the Polish VAT Act complies with EU law
Polish law states that the right to deduct input VAT arises only when the taxpayer receives the invoice, which differs from EU law
If the Polish provisions are found incompatible with EU law, taxpayers may be able to deduct VAT in the month when the tax obligation arose
The current Polish approach potentially puts Polish taxpayers at a disadvantage compared to the EU standard
This case highlights doubts about the compliance of Polish VAT law with EU directives after 20 years of its implementation
The CJEU’s decision could have significant implications for VAT deduction timing and practices in Poland, potentially aligning them with EU norms.

Click on the logo to visit the website

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.