An entrepreneur who is in arrears with VAT repayment cannot send money to the tax office from the account used for VAT payment. The law, on the other hand, allows banks to be free to choose whether the execution will be carried out from the basic account or from the VAT account. Most often, current accounts of companies are blocked, which causes paralysis of their functioning. It is urgent to change the law and clarify the provisions.
Source prawo.pl
