The right to deduct VAT is one of the key benefits for taxable persons. However, in practice, this right is not automatic and depends on several conditions being met.
The main requirements include:
- a valid invoice containing all mandatory elements,
- an actual supply of goods or services,
- a clear connection to business activity,
- proper accounting records.
Problems most often arise:
- when invoices are incomplete or incorrect,
- when dealing with unreliable suppliers,
- when services cannot be clearly substantiated,
- when private and business use are mixed.
During audits, FURS frequently examines the legitimacy of VAT deductions.
➡️ Practical advice: An invoice alone does not guarantee the right to deduct VAT.
CTA:
👉 We can review your VAT deductions and identify potential risks.