Submitting an application for credit of the excess VAT on liabilities does not have any automatic legal effect, it only starts the procedure, and the authority is obliged to issue a decision on credit or refusal. However, since at the beginning there were irregularities in the provisions on the extension of the VAT refund, the subsequent provisions were not effective. This was stated by the Supreme Administrative Court when considering eighteen cases of the company.
Source Prawo.pl
Latest Posts in "Poland"
- Poland: Wrong NIP in KSeF Requires Zero Correction Invoice, KIS Explains JPK_V7
- Poland: Tax Costs Remain Deductible for Invoices Outside KSeF
- Poland Plans Wider Joint and Several VAT Liability for Purchasers of Selected Services from 2027
- Poland Confirms 50% Input VAT Deduction for Business Use of a Second Electric Car
- Poland Moves to Apply 23% VAT to Juice-Based Energy Drinks and Alcohol-Free Beverage Alternatives
