Not only the invoice gives the right to deduct VAT


The Act of March 11, 2004 on tax on goods and services specifies when and on the basis of which documents the taxpayer has the right to deduct the amount of VAT. According to the provisions contained therein, the invoice is the basic document authorizing the settlement of VAT.

However, not everyone knows that there are other documents apart from it, on the basis of which tax can also be deducted. Information about them can be found primarily in §17 and 18 of the Ordinance of the Minister of Finance of March 28, 2011.

Important! It should be remembered that regardless of the proof on the basis of which the settlements are made, VAT can be settled only for such expenses that are incurred within and for the purpose of business activity.

Travel ticket

The first such document is a travel ticket. In this case, however, it is important that the length of the route is not less than 50 km. The issuer of such a ticket must be an entity that is an active VAT taxpayer and is authorized to transport passengers by standard-gauge railways, car fleet, sea-going ships, inland and coastal transport means, ferries, airplanes or helicopters. In addition, as in the case of an invoice, the regulation specifies the necessary elements that the ticket must have to enable the holder to settle the tax on goods and services. The proof should therefore include:

  • the name of the seller and the number by which it is identified for tax;
  • ticket number and date;
  • information allowing the identification of the type of service;
  • amount due with tax;
  • the amount of tax.

The above provision clearly regulates the issue of single-use paper tickets.

Proof of payment for the toll road

Another document entitling to settle the input VAT is the payment receipts for toll motorways - including non-fiscal receipts. However, again, the condition for recognizing such proof as equal to the invoice is to include a specific data directory on it. These are:

  • the name of the seller and the number by which it is identified for tax;
  • sequence number and date of issue;
  • information enabling the identification of the type of service, in particular the name of the motorway for which the toll is charged;
  • amount due with tax;
  • the amount of tax.

Only such described printouts related to the use of toll motorways can be booked as invoices and tax deducted. Otherwise, the taxpayer will be required to enter the net cost of the expenditure.

Air traffic control and supervision services

VAT can also be settled on the basis of a document on air traffic control and supervision services for which route charges are collected. Such proof is issued monthly by the Central Route Charges Office (CRCO) of the European Organization for the Safety of Air Navigation (EUROCONTROL) on behalf of the Polish Air Navigation Services Agency. In this case, in order for the document to be considered equal to the invoice, it must contain at least:

  • identification of the recipient and service provider;
  • information about the accounting period it relates to;
  • date of issue;
  • information allowing the identification of the type of service;
  • tax rate;
  • taxable amount excluding tax amount (net);
  • total amount due with tax;
  • tax amount.

SAD customs document

In addition to the documents listed in the above-mentioned of the regulation, there is one more evidence entitling to settle VAT. It is a SAD (Single Administrative Document) customs document. On its basis, transactions with contractors from outside the European Union are documented.

The tax base in the case of importing goods from outside the EU is primarily the value of the purchased goods, plus the duty due. In addition, VAT taxation also includes excise duty and other costs - e.g. transport, packaging or insurance. Importantly, the SAD document becomes the basis for VAT settlement in a situation where the customs declaration is submitted in paper form. Today, in the age of the Internet, entrepreneurs also have the option of submitting such notification in electronic form. In such a situation, the PZC Confirmed Customs Declaration will be the appropriate proof for documenting the settlement.

ATTENTION! It is worth paying attention to the provisions of the income tax, which say that the taxpayer cannot deduct VAT in a situation where he had the right to deduct this tax, and for some reason he gave up this privilege. For example - it is not correct to book transport tickets, mentioned in the regulation, with internal evidence of tolls for a motorway using internal evidence of gross costs. The right to be recognized as tax deductible only applies to the net amount.

Thanks to the regulations introduced by the above-mentioned the regulation, taxpayers may settle the input VAT not only on the basis of an invoice. This allows them to reduce their costs, and also - to save time, when there is no need to apply for an additional invoice documenting the expenditure incurred. In the opinion of entrepreneurs, this regulation is a great help.