- Statute of limitations in VAT ends at the end of 2024
- Tax liabilities are barred after 5 years according to Polish law
- Right to deduct input VAT accrued in previous years will be barred as of December 31, 2024
- Input VAT from 2020 and 2019 for intra-Community acquisition of goods and reverse charge mechanism will be statute-barred
- Taxpayer must reduce output tax by input tax within specified time limits or correct tax return within 5 years from the year the right to reduce tax arose
- Liabilities arising from tax due in 2019 expire by the end of 2024
- Verify all invoices for input tax deductions for mentioned periods
- Submit application for overpayment by end of the year to avoid rejection in following year
Source: krgroup.eu
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.
