If the taxpayer receives a customs document in: – March 2014. – the right to deduct arises in March (both conditions for acquisition of the rights are achieved), – April 2014 r. – this despite the fact that the tax was established in March, will be able to deduct only April 2014 r.Podatnik must watch two terminówMagdalena Jaworska Accreo manager, advisor podatkowyJak since 2014. change the rules to deduct input VAT? First of all, the general principle, which until now in force, it is a deduction in the month of receipt of the invoice documenting the purchase, will be replaced principle, according to which the right to deduct input tax arising from invoices documenting the purchase of goods and services rise in the settlement for the period, which in relation to those goods or services the tax liability arose (and the new year is created, as a rule, at the moment service or delivery of the goods – ed.). As a result, buyers of goods and services should first read the rules on the tax point for transactions. The current condition of deduction (receipt of invoices), however, will not disappear completely, but will continue to apply as the second condition giving the right to deduct VAT.Czy this means that the buyer will have to check when the seller should pay VAT? In practice, in the case of domestic transactions and imports of goods (billed by the general rules of) the taxpayer will have to keep an eye on two dates – the inception of the tax in respect of the sale of the transf Weiterlesen
The truth is much more prosaic.