VAT Statute of Limitations: Key Points and Deadlines for Taxpayers by End of 2024

• Statute of limitations in VAT ends at the end of 2024
• Tax liabilities are barred after 5 years according to Polish law
• Right to deduct input VAT accrued in previous years will be barred as of December 31, 2024
• Input VAT from 2020 and 2019 for intra-Community acquisition of goods and reverse charge mechanism will be statute-barred
• Taxpayer must reduce output tax by input tax within specified time limits or correct tax return within 5 years from the year the right to reduce tax arose
• Liabilities arising from tax due in 2019 expire by the end of 2024
• Verify all invoices for input tax deductions for mentioned periods
• Submit application for overpayment by end of the year to avoid rejection in following year

Source: krgroup.eu

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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