The excess of input tax over output tax can only be carried forward for 5 years.
Please be informed that at the beginning of this year, the Polish Supreme Administrative Court has upheld the unfavourable decision for the taxpayer, that in accordance with the Polish VAT Act regulations the 5 year of the limitation period also applies to the excess of input tax over output tax. It means that the surplus cannot be carried forward to subsequent periods indefinitely.
Source: vatassociation.org
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