VAT Group Member Bankruptcy: What Happens to Tax Settlements and Group Obligations?

If a member of a VAT group declares bankruptcy, the entire group is dissolved and can no longer function. This raises questions about who submits the VAT return (JPK_VAT) for the month of dissolution, who receives any tax refunds, and how settlements between former group members are handled. The issue was discussed at a recent national conference on taxes, bankruptcy, and restructuring.

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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