MGI Modzelewskisp. z o.o. + limited partnershipActive

Evidence requests in Polish tax proceedings – when can the tax authority refuse to admit evidence?

Taxpayers have the right to contribute to the evidentiary record One of the fundamental principles of Polish tax proceedings is the obligation to establish the facts of the case thoroughly and accurately. The tax authority must take all necessary steps to determine the actual circumstances relevant to the outcome of the case. This does not mean, however, that only the […]

Acceptance protocols and the timing of service performance for VAT purposes in Poland

The nature of the dispute: performance vs. acceptance The case concerned a taxpayer providing IT implementation and system upgrade services. The projects were delivered in stages, with each stage subject to formal acceptance by the client. Acceptance was documented through protocols signed after the client had verified the work and had the opportunity to raise objections. The contractual model included: […]

The risk of a “double” invoice in KSeF – when XML and PDF don’t match

In principle, visualization is meant only to make the data contained in the XML structure easier to read. In practice, however, the two documents are not always fully consistent. The problem becomes particularly serious when the PDF includes different amounts, additional line items, or elements that do not appear in the invoice recorded in KSeF. For accounting departments and accounting firms, this creates a real […]

Invoice timing and the right to deduct VAT – EU General Court challenges Polish rules

The essence of the judgment The EU General Court held that the VAT Directive precludes national rules that make the input VAT deduction dependent from the date the purchase invoice is received. Under EU law, the right to deduct arises at the time the chargeable event occurs — i.e. when the goods are supplied or the services are performed. Holding an […]

Invoice Issued Outside KSeF and Tax-Deductible Costs. Key Position of the Polish tax administration.

The authority indicated that the mere fact that an invoice was issued outside KSeF does not automatically deprive tax-deductible costs, provided that the substantive requirements under the Polish CIT Act are met in the specific factual circumstances. Conditions for recognizing an expense as tax-deductible – Article 15 of the Polish CIT Act Under Article 15(1) of the […]

KSeF and foreign entities: when the use of a Polish VAT number triggers mandatory e-invoicing

The concept of a FE itself has not changed. It has long been part of the VAT system and has been extensively addressed in the European case law. What has changed is the practical relevance of FE in the KSeF environment. The latest tax authorities’ explanatory notes (issued on January 28th) introduce certain legal assumptions as to whether the seller may assume the […]