Therefore, it should be stated that invoices received by the Company in electronic form only as part of the described archiving procedure will entitle you to reduce the amount of tax due by the amount of input tax shown in them, to the extent that the purchased goods and services will be used for performance of activities subject to VAT, subject to art. 88 of the Act.
Therefore, assuming that the standard conditions for the right to deduct input tax based on art resulting from art. 86 and art. 88 of the Act, the Company will be entitled to deduct input VAT in respect of invoices held by the Company only in electronic form.
As a consequence, the fact that the paper versions of invoices have been destroyed, which will be covered by the described archiving system, will not have a negative impact on the possibility of deducting the VAT tax resulting from them.