The excess of input tax over output tax can only be carried forward for 5 years.
Please be informed that at the beginning of this year, the Polish Supreme Administrative Court has upheld the unfavourable decision for the taxpayer, that in accordance with the Polish VAT Act regulations the 5 year of the limitation period also applies to the excess of input tax over output tax. It means that the surplus cannot be carried forward to subsequent periods indefinitely.
Source: vatassociation.org
Latest Posts in "Poland"
- KSeF and Self‑Billing – Approval Must Precede Submission to KSeF
- How Tax Authorities Gather and Use Data: Inside KAS Analytical Tools and Automated Tax Monitoring
- Poland Enacts Law on DAC8, Crypto-Asset Reporting, and Enhanced Tax Information Exchange
- Poland: Proportional Penalties for E-Invoice (KSeF) Errors, Sanctions Begin in 2027
- Polish Parliament Reviews Bill Extending VAT E-Invoicing Deadline for Micro-Entrepreneurs
