- Former VAT taxpayers can correct their past declarations if the tax obligation has not yet expired
- The head of the National Tax Administration stated that former taxpayers who have ended their business can make corrections to their declarations
- The interpretation by the director of the National Tax Information issued in November 2023 has been changed by the head of the National Tax Administration
- The correct position, according to the head of the National Tax Administration, is the one presented by administrative courts, not the director of the National Tax Information
- Administrative courts have ruled that corrections can be made to declarations from when the business was still active, as long as the limitation period has not expired
- Examples of such rulings are from the Supreme Administrative Court on various dates in 2013, 2019, and 2023
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.
