- When a taxpayer closes their business settlement account, their VAT account is also closed.
- If there are funds in the VAT account, the taxpayer must ensure their proper protection.
- Before closing the VAT account, the taxpayer can transfer the funds to another VAT account or request the transfer to the settlement account.
- The transfer of funds to another VAT account is done using a transfer message.
- The taxpayer can also request the transfer of funds to the settlement account from the head of the tax office.
- The head of the tax office may refuse the transfer if the taxpayer has tax arrears or there is a reasonable fear that the tax obligation will not be fulfilled.
Source: pit.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
