Time of supply – tax points (Poland)
The basic tax point for supplies of goods is the date that the goods are delivered or otherwise made available to the customer. The basic tax point for services is the date that the services are performed.
The following time of supply rules apply:
| Prepayments or advance payments | The date of payment creates the tax point. |
| Intra-EU acquisitions of goods | The |
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Web page updated on 17 Mar 2025 15:19