Failure to install cash registers on time or fully causes loss of input tax deduction for that turnover portion.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court partially overturned the lower court's decision regarding a cooperative's VAT liability for 1996. The tax authority argued that the cooperative lost the right to deduct input tax for the entire period because it delayed installing cash registers and failed to meet the required quantity. The court ruled that while the delay caused a loss of deduction rights, this penalty must be proportional to the specific portion of turnover that should have been recorded using the registers during the non-compliant period.
Legislator headnote
AI generatedArt. 29 ust. 2 ustawy o podatku od towarów i usług; § 2 ust. 1 i 2 rozporządzenia Ministra Finansów z dnia 27 maja 1994 r. w sprawie kas rejestrujących: A taxpayer's failure to install cash registers within the statutory deadline or to maintain the required number of registers results in the loss of the right to deduct input tax only for the portion of turnover subject to mandatory registration during the period of non-compliance.