A taxpayer who for a period of more than five years has transferred the surplus of input VAT over the one due for subsequent tax periods is not entitled to a refund due to the limitation period. If, after this deadline, the tax office cannot verify the legitimacy of VAT refunds, then the taxpayer also loses his rights by analogy. This has recently been confirmed by the NSA.
Source Prawo
Unofficial translation in English
Latest Posts in "Poland"
- VAT Statute of Limitations Expiring December 2025: Input Tax Deduction Rights
- JPK_VAT regulations to be adapted to KSeF and deposit system changes
- KSeF A to Z: Dictionary of Key Concepts for Polish E-Invoice System
- KSeF Implementation Deadlines 2025/2026: Companies Exceeding 200M PLN Sales Must Issue Invoices Earlier
- Supreme Court Rules on VAT Deduction Calculation for Mixed-Use Vehicles