- Polish ESPL returns are filed monthly and must be submitted electronically
- They apply to both intra-Community supplies and acquisitions of goods and services
- The deadline for filing ESPL returns is the 25th day of the month following the reporting period
- Nil ESPL returns are not required if there are no intra-Community transactions to report
- A corrective ESPL return must be submitted if erroneous information was previously submitted
Source: marosavat.com
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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