Poland: Cashback discounts do not reduce output tax; correcting invoice does not reduce taxable base
Supreme Administrative Court and Regional Administrative Court decisions
Correcting invoice does not reduce taxable base
The Supreme Administrative Court on 4 November 2022 held (case file I FSK 236/19) that in the case of cashback discounts on reverse charge sales of mobile phones, the output tax by the discount-granting entity cannot be reduced because tax on account of sales has not been paid.
In addition, the Regional Administrative Court in Warsaw on 28 October 2022 held (case file III SA/Wa 1005/22) that the taxable base cannot be reduced only because a correcting invoice was issued—because although a correcting invoice confirms reduction of the taxable base, it does not cause it.
Read a November 2022 report prepared by the KPMG member firm in Poland
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