Poland: Cash register receipts alone are valid evidence of overstated VAT (CJEU judgment)
Court of Justice of the European Union (CJEU) judgment
Cash register receipts alone are valid evidence
Article Posted date
26 March 2024
The Court of Justice of the European Union (CJEU) on 2 March 2024 held that refusal by tax authorities of any EU member state to accept only cash register receipts (without VAT invoices) as evidence of overstated VAT violates the principles of fiscal neutrality, effectiveness, and equal treatment.
The case is: Dyrektor Izby Administracji Skarbowej w Bydgoszcz (C-606/22)
Read a March 2024 report prepared by the KPMG member firm in Poland