Tax Office Can Remove VAT Register without Decision

• The Polish tax authorities can remove taxpayers from the VAT register without a tax decision.
• The removal from the register does not require a tax decision, according to the Supreme Administrative Court.
• The removal can be challenged in administrative court, and the tax authorities must justify their actions.
• The issue dates back to January 2017 when provisions allowing tax authorities to remove firms from the VAT register without notification were introduced.

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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