- A bailiff selling a debtor’s property in enforcement proceedings must pay VAT to the tax office, even if the debtor has died.
- In such cases, the bailiff does not issue an invoice.
- This was clarified by the director of the National Tax Information.
- The issue arose when a debtor died before the bailiff received the VAT amount from the court after a property auction.
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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