Correction of VAT registration and tax settlement. New interpretation by KIS Gazeta Prawna

• Director of the National Tax Information stated that if someone has ended their business activity and has been removed from the VAT register, they cannot correct their previously submitted tax declaration.
• However, the Supreme Administrative Court believes that even if someone has lost their active VAT taxpayer status, they can still correct their settlements from the period when they were conducting business activity.
• The latest interpretation concerns a franchisee who sold goods in a store supplied by the franchisor, on their behalf and at their set price.
• The franchisee followed the procedures implemented in the franchise network, which involved transferring the daily gross revenue (including VAT) to the designated account after receiving an invoice from the franchisor.
• At the end of the month, the accountant settled the VAT for the entire goods supplied by the franchisor based on invoices and a monthly cash register printout.

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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