Czasopismo Puls Biznesu

The VAT Act has three deadlines for VAT refunds. WTS&SAJA's experts discuss each of them and identify the conditions on which it is available. The standard deadline is 60 days. If the taxable person has not had any taxable sales during the reference period, the applicable deadline is 180 days, but may be reduced back to 60 days on a written application accompanied by a bond. The shortest statutory wait time for a VAT refund is 25 days. However, this one is practically almost impossible to make use of due to the numerous and harsh availability requirements. According to a proposed VAT Act amendment introducing split payments, the reduced VAT refund deadline might soon become the standard one, albeit only for those who implement the proposed solutions.

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