- The use of individual interpretations by tax authorities has become increasingly common, but obtaining them can be difficult or even impossible in some cases.
- The unpredictability of interpretation practice in the field of VAT has led to situations where taxpayers face the need to correct long-term settlements.
- While individual interpretations can provide a level of comfort, they may not always provide the level of protection assumed by the taxpayer, and the authorities often shift a significant part of the responsibility for the interpretation of regulations to taxpayers.
- In some cases, obtaining an interpretation may not be necessary, especially when the unfavorable approach of the tax authorities is opposed by a number of positive judgments of administrative courts.
- Eventually, the tax authorities will have to change their approach.
Source Deloitte
Latest Posts in "Poland"
- County Can Deduct VAT for Sports Hall and Ice Rink Using Own Method
- Understanding Poland’s E-commerce VAT Package: OSS and IOSS Compliance for Businesses
- VAT Registration Requirements for E-Service Providers in Poland: Key Considerations and Compliance Strategies
- Compensation for Demolition May Be Subject to VAT, Court Rules
- Understanding KSeF: Key Validation Rules for E-Invoices in Poland from February 2026
