VAT Correction Not Allowed After Statute of Limitations Expiry, Court Rules

• Seaside Park sp. z o.o. received an advance payment in 2016 for a property purchase but never completed the sale.
• The company returned the advance in September 2024 and sought to correct the 2016 invoice.
• The Director of the National Tax Information (KIS) deemed the company’s request incorrect due to the statute of limitations expiring in 2021.
• The company filed a complaint with the Provincial Administrative Court (WSA) in Warsaw.
• WSA dismissed the complaint, agreeing with KIS that corrections cannot be made after the statute of limitations.
• The court noted the company had the opportunity to act before the limitation period expired.
• The case highlights the inability to adjust VAT after the statute of limitations.

Source: mddp.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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