- VAT from WNT can be deducted when calculating the due tax.
- Currently, the only condition for deducting input VAT for WNT and import of services is to show the due tax.
- A taxpayer can deduct VAT from intra-Community acquisitions of goods and import of services in the same month in which they settled the due tax from these transactions.
- The case concerned the legal situation in 2020, so not only before the change in regulations to the currently applicable ones, but even before the judgment of the Court of Justice of the EU of March 18, 2021.
- The CJEU then questioned Polish regulations that made the parallel deduction of input VAT dependent on the declaration of output VAT from intra-Community acquisitions of goods (WNT) or import of services within three months from the end of the month in which the tax liability arose.
- In practice, this meant that the taxpayer had to receive an invoice from their foreign contractor within three months, counting from the end of the month in which the tax liability arose.
- If they did not receive it, they had to correct the already deducted input VAT, which in fact meant having to pay interest for delay.
- The taxpayer could only declare it again after receiving the invoice.
- This has changed. Currently, the only condition for deducting input VAT for WNT and import of services is to show the due tax.
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.
