Businesses can deduct VAT paid on financial accounting software integrated with KSeF under Polish tax regulations.
VAT Tax Deduction Rights
According to Article 86, Section 1 of the VAT Act, to the extent that goods and services are used to perform taxable activities, taxpayers mentioned in Article 15 of the VAT Act are entitled to reduce the tax payable amount by the amount of tax credit.
Calculating Taxable Amount
The tax credit amount constitutes the sum of tax amounts resulting from invoices received by the taxpayer for the acquisition of goods and services (Article 86, Section 2, Point 1, Letter a of the VAT Act).
Case Analysis
In the analyzed case, the tax credit amount is the VAT amount resulting from the invoice received from company X, amounting to 828 zł.
