On November 3, 2009 the Supreme Administrative Court decided that the executive regulations to the act on VAT do not necessitate having exclusively original, that is paper, copies of invoices. This means that the Court decided that all invoices, not only electronic invoices, can be stored in the computer system. The risk connected with a breakdown of the computer system lies with the tax-payer, who bears the burden of proving the loss of paper documentation. (case file no. I FSK 1169/08)
Contact: MaÅ‚gorzata Lewandowska mlw@pnplaw.pl