EU Court rules late invoices don’t delay VAT deduction rights for Polish entrepreneurs.
Ruling Impact
Polish entrepreneurs can now deduct VAT faster. The EU Court clarified this applies only when an invoice is received before the VAT declaration deadline—the 25th day of the following month for monthly or quarterly filings.
Key Limitation
The ruling does not cover taxpayers who still lack an invoice by the declaration submission date. For such cases, previous EU Court rulings remain relevant.