it can be presented that the Director of the National Tax Information in an individual interpretation, ref. no. -KDIT - . . . . .S.PRM , stated that the seller is not obliged to document purchases made using the Large Family Card with an invoice containing the NIP number of the buyer-entrepreneur. It should be noted, however, that there is an individual interpretation , i.e. issued for a specific person in this case, a company , in its actual state indicated in the application.

Moreover, it concerns the legal status that was in force on the date of the facts August , . And changes to issued individual interpretations are not uncommon, so this one may also be changed in the future... Purchase with a KDR discount in company costs - summary A purchase with philippines photo editor a discount on the Large Family Card can certainly be included in PIT costs - here we have a clear position of the Ministry of Finance. As for the deduction of VAT, different answers are given on the one hand, the VAT Act does not include any provisions that would exclude the possibility of deducting tax on KDR invoices.



On the other hand, you may hear someone saying that the provisions of the Large Family Card stipulate that purchases are made for the family, so purchases for a company cannot be made. Experts are of the opinion that KDR should not exclude the possibility of deducting VAT. Evidence documenting purchases and the actual use/purpose of purchases is important.