Poland: Reducing depreciation during period of State aid not tax evasion; invoices issued prematurely not fictitious

Reports about recent tax-related developments

Reports about recent tax-related developments

The KPMG member firm in Poland prepared reports about the following recent tax-related developments:

  • A clearance opinion issued by the Head of the National Revenue Administration (dated 8 May 2023 and published on 21 June 2023) concluded that a reduction in depreciation rates on selected fixed assets throughout the period of using State aid did not constitute tax evasion. 
  • The Supreme Administrative Court on 21 June 2023 held (case I FSK 686/10) that value added tax (VAT) invoices issued earlier than 30 days before the customer makes a late advance payment are not fictitious.

Read a June 2023 report prepared by the KPMG member firm in Poland


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