- Deregistration from VAT in Poland can have serious consequences for businesses.
- Concerns have been raised about automatic removal of taxpayers filing NIL reports.
- A CJEU ruling on April 3, 2025, addressed compliance with EU law.
- Legal grounds for VAT deregistration include non-existence, false data, NIL returns, non-filing, non-response, no contact, business suspension, and suspicion of fraud.
- CJEU ruling emphasized the need for a full examination of taxpayer conduct before deregistration.
- Tax authorities must ensure decisions are based on complete and reliable information.
- Legal certainty requires the tax position of taxpayers not to be indefinitely challenged.
- Removal from the VAT register without prohibiting VAT-related activities can affect both taxpayers and purchasers.
Source: polishtax.com
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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