Poland: Intra-community VAT supply of construction materials; issuance of invoice for bad debt relief (court decisions)

Summaries of recent court decisions

Summaries of recent court decisions

The KPMG member firm in Poland prepared a report that includes summaries of the following court decisions:

  • The Supreme Administrative Court on 22 May 2024 held (case file I FSK 1409/20) that the purchase of construction materials in Poland, which are then transferred to Slovakia to be used in connection with an investment project in that country, must be treated as an intra-community supply for value added tax (VAT) purposes in Poland.
  • The Regional Administrative Court in Warsaw on 23 May 2024 held (case file III SA/WA 746/24) that the requirement to issue an invoice to take advantage of bad debt relief follows from the wording of Article 89a(2)(5) of the VAT Act and is not contrary to EU law.

Read the May 2024 report


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