The VAT refund declared by the taxpayer may be used to cover his obligations in VAT, PIT or CIT. Accounting for overdue and current tax liabilities is made ex officio, and for future receivables – at the request contained in JPK_V7M/JPK_V7K. The tax office has the right to verify the tax return showing the excess tax before making the credit.
- Crediting the excess
- Legitimacy of reimbursement
- Extended deadline
- Stages of declaration in JPK_V7M(2)/JPK_V7K(2) VAT refund for future tax liabilities.
- Legal basis
Source: www.pit.pl
