Apply for VAT refund connected with intra-Community acquisition of goods, reverse charge transactions, or import of services!

On 18 March 2021 the Court of Justice of the European Union (case C-895/19) confirmed that the Polish provision excluding the possibility of settlement of output VAT and input VAT in the same tax period after 3 months from the date on which the tax obligation arose is inconsistent with the VAT Directive.

Source: asbgroup.eu