Apply for VAT refund connected with intra-Community acquisition of goods, reverse charge transactions, or import of services!

On 18 March 2021 the Court of Justice of the European Union (case C-895/19) confirmed that the Polish provision excluding the possibility of settlement of output VAT and input VAT in the same tax period after 3 months from the date on which the tax obligation arose is inconsistent with the VAT Directive.

What it means for VAT taxpayer?

If the taxpayer in the period as of 1 January 2017:

  • performed:
    • intra-Community acquisition of goods,
    • transactions being subject to a reverse charge mechanism (including construction services),
    • importation of services,
  • was not able to settle the input tax within 3 months from the date the tax obligation arose, and therefore
  • output VAT was settled retroactively and the input VAT was settled on an ongoing basis and, in consequence
  • the taxpayer was obliged to pay tax or tax interest

– is entitled to correct VAT settlements according to the rules in force by 2017 and apply for the VAT refund to the tax authorities.

How ASB Tax may help?

  • we will calculate and prepare corrections of VAT returns or support your accounting team in these activities,
  • we will prepare an application for VAT refund,
  • we will complexly support you in the VAT refund procedure to ensure a smooth refund process.

Feel free to reach out to us!

Łukasz Bączyk
Head of TaxBoard Member

Jarosław Szajkowski
Tax Manager – Tax Adviser

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