The Ministry of Finance in anti-crisis regulations did not introduce a general rule that would free taxpayers’ money accumulated on VAT accounts for split payments. Despite the lack of such a provision, the release of funds can be requested individually. Decisions are discretionary. It is therefore important to properly justify the application.
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https://www.prawo.pl/podatki/zwolnienie-srodkow-z-rachunku-vat,500750.html
Source prawo.pl
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