The time limit for deduction is 4 years from the original invoice. The „in plus” correcting invoice/note is issued after those 4 years. In such a situation, the taxpayer cannot be denied the right to deduct on the grounds that the time limit for deduction, calculated from the date of the transaction/issue of the original…...

If a taxpayer received invoices showing output tax after the time limit for input tax refund had expired, refusal of the right to deduct on the grounds that the time limit had expired is inadmissible…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign...