Poland: Cash register receipts alone are valid evidence of overstated VAT (CJEU Advocate General opinion)
Polish tax authorities refusing to accept only cash register receipts (without VAT invoices) as evidence of overstated VAT
Cash register receipts alone are valid evidence of overstated VAT
The Advocate General of the Court of Justice of the European Union (CJEU) on 16 November 2023 issued an opinion that Articles 1(2), 73 and 78(a) of the Value Added Tax (VAT) Directive preclude the practice of Polish tax authorities of refusing to accept only cash register receipts (without VAT invoices) as evidence of overstated VAT.
The case is: Dyrektor Izby Administracji Skarbowej w Bydgoszcz (C-606/22)
Read a November 2023 report prepared by the KPMG member firm in Poland
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