Scanning a paper invoice allows you to deduct VAT

– This position of the tax office is worth noting. It presents interesting and important conclusions for entrepreneurs. Many companies, wishing to reduce paper and, inter alia, archiving costs, decide to enter traditional invoices into the system (e.g. by scanning them), record them further in electronic form and then destroy the paper. The tax office confirms: taxpayers have the right to store invoices documenting purchases of goods and services only in electronic form and at the same time to destroy the original versions of these documents. What is more, the entrepreneurs will retain – upon fulfilment of the statutory conditions – the right to deduct input VAT from invoices received in paper form, archived and stored exclusively in electronic form. As emphasized in the interpretation, the fact that the company destroys VAT invoices received in paper form has no impact on the VAT deduction” – points out Andrzej Kapczuk, tax adviser, partner at Thedy & Partners.