Former VAT taxpayer can adjust settlements even after business closure, confirms National Tax Administration Chief.

• Former VAT taxpayers can correct their past declarations if the tax obligation has not yet expired
• The head of the National Tax Administration stated that former taxpayers who have ended their business can make corrections to their declarations
• The interpretation by the director of the National Tax Information issued in November 2023 has been changed by the head of the National Tax Administration
• The correct position, according to the head of the National Tax Administration, is the one presented by administrative courts, not the director of the National Tax Information
• Administrative courts have ruled that corrections can be made to declarations from when the business was still active, as long as the limitation period has not expired
• Examples of such rulings are from the Supreme Administrative Court on various dates in 2013, 2019, and 2023

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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