VAT Statute of Limitations Expiring December 2025: Input Tax Deduction Rights

VAT statute of limitations period expires on December 31st, 2025 for certain tax obligations under Polish tax law
The right to deduct input VAT from 2021 transactions and from 2020 intra-Community acquisitions and reverse charge transactions will become time-barred
Output VAT liabilities that arose in 2020 will also become time-barred at the end of 2025
Taxpayers can submit corrected tax returns to claim input VAT deductions until December 31st, 2025 for eligible periods
Recommendation to verify all invoices for proper tax settlement inclusion and submit overpayment applications before year end to avoid rejection

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.