Poland: Cash register receipts as valid evidence for overstated VAT (CJEU Advocate General opinion)

• The Advocate General of the CJEU issued an opinion on 16 November 2023 regarding the practice of Polish tax authorities.
• The opinion states that cash register receipts alone should be accepted as evidence of overstated VAT.
• The practice of refusing to accept only cash register receipts (without VAT invoices) is not in line with the VAT Directive.
• The case in question is Dyrektor Izby Administracji Skarbowej w Bydgoszcz (C-606/22).

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.