Rafał Lewandowski, tax advisor | Associate, is the author of the article "Small yet troublesome amounts" published on 17 September 2014 in the supplement to Rzeczpospolita entitled "Law and Practice". In his article, Rafał Lewandowski analyses the provisions of the Tax Ordinance and the act on Value Added Tax in the context of VAT rounding-offs that raise doubts to many entrepreneurs. The article aims to point out the correct manner of rounding off VAT amounts when issuing receipts and VAT invoices, or recording or settling thereof for your tax return.
Abstract of the article may be retrieved here