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Bank account freeze is not enough to remove from VAT register

  • The blocking of a bank account is not enough to remove a company from the VAT register.
  • The Provincial Administrative Court in Poznań ruled that another condition must be met for the tax office to remove a company from the active VAT taxpayers register.
  • The tax office cannot automatically remove a company from the register after blocking its bank account.
  • The removal from the register requires a separate condition to be fulfilled.
  • The court ruling states that removal from the register is a material-technical activity and does not require a tax procedure or notification to the taxpayer.
  • The simplified procedure can lead to abuses in the application of the rules regarding the blocking of bank accounts and removal and restoration of VAT registration.
  • The tax office argued that the removal from the register was a direct consequence of blocking the bank account, but the court disagreed.
  • The court highlighted significant differences in the wording of the relevant provisions.
  • The blocking of a qualified entity’s bank account can be requested for up to 72 hours if there is a risk of tax fraud.
  • The removal from the active VAT taxpayers register is governed by different provisions and requires specific reasons listed in the VAT Act.


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.


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VAT news