Until when can you recover VAT from old invoices?

In Poland, the deadline for recovering VAT from old invoices depends on various factors, but here are the key timeframes:

1. Standard VAT Refund: Generally, the standard timeframe for VAT refund claims in Poland is 60 days following the return, as per the Polish VAT regulations.
2. Fast-Track Refund: Under certain conditions, taxpayers who issue electronic invoices through KSeF (Standard Audit File for Tax) may receive a VAT refund in a faster time frame, specifically within 40 days instead of 60 days.
3. VAT Exemption with Input VAT Recovery: There are also specific rules for VAT exemptions with input VAT recovery, which may affect the timeframe for VAT recovery in certain cases [4].
4. Capital Goods Adjustment: For capital goods, the adjustment period is typically five years for movable property and ten years for immovable property [10].

Please note that these timeframes are subject to certain conditions and may be subject to change based on Polish VAT laws and regulations.

Source

• Marosa
• GlobalVATcompliance
• Roedl & Partner
• VATCalc

See also

• VAT Country guides on Poland
• VAT Country guides of the European Union Countries