In the Polish VAT Act there are special provisions regarding irrecoverable debts (so-called 'bad debt relief'). Under certain conditions, if remuneration for supplies is not received for more than 90 days from the due date, the taxpayer may reclaim VAT accounted for on these supplies. This is done by reducing the output tax by the value of VAT from an unpaid
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Web page updated on 17 Mar 2025 16:25