Lack of Due Diligence Could Result in Loss of 0% VAT Rate

• Lack of caution can lead to loss of the right to a 0% VAT rate
• A taxpayer successfully verifying contractors for nearly a quarter of a century does not exempt them from exercising due diligence when verifying a new recipient, according to NSA.
• The ruling emphasizes the importance of maintaining caution and diligence in verifying recipients to avoid losing the right to a 0% VAT rate.

Source: podatki.gazetaprawna.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.

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