Businesses face uncertainty over whether to apply old or new VAT reduction rules as Poland’s e-invoice system implementation approaches.
Compliance Dilemma
Businesses are uncertain whether to reduce VAT calculated under previous regulations or implement new rules according to Poland’s National e-Invoice System (KSeF) legislation. This uncertainty creates compliance risks as the tax authority might challenge future corrections.
Tax Authority Concerns
Implementing new VAT reduction methods carries the risk of tax authority challenges, which may argue that businesses should have continued following previous, more fiscally restrictive regulations. The transition period adds complexity to tax planning.
Seller Adjustments
Sellers must now consider making negative adjustments to their VAT calculations to align with potentially changing rules, creating administrative challenges during this transitional period.