Costs of some services provided for an entity other than the entity invoiced for the services by its provider may be transferred to an actual beneficiary with no additional margin under a contract concluded by the parties. Such an action, so-called re-invoicing was addressed by the Tax Chamber in Warsaw in its interpretation of September 1, 2009 (IPPB3/423-381/09-2/EĹ»). The Chamber cleared the doubts relating to the moment when re-invoiced costs should be recognised as such moment has not been explicitly defined in legal provisions. According to the Chamber, costs resulting from invoices received by an entrepreneur which are then partially re-invoiced should be recognised as taxable costs at the moment they have been incurred irrespective of the fact which period is covered in the invoice.
Contact person: Paweł Nowak,
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