

The new rules of the VAT refund

Since the calculations from January 2017 were changed the rules of VAT refund, in accelerated terms, within 25 days. In addition, the tax authorities have the possibility of verification of the taxpayer's counterparties. And the head of tax authority, since the changes needs to extend the repayment period at the request of other bodies, for example, the anti-corruption Bureau or the Security Department of Poland.

From changed article 87, paragraph 6 of the law, follows that since the payments for January, tax service is obliged to refund the tax compensation within 25 days counting from the date of submission of the declaration, if in aggregate the following conditions are true:
1) the amount of the input tax specified in the tax Declaration, with the exception of the amount of tax charged, or the difference of previous tax periods, it can comes out from:
• invoices indicating the amount of receivables that were fully paid from the taxpayer's Bank account in a Bank having a registered office in the territory of the country 
• invoices other than those specified in the subparagraph. a) showing the debits, if the total amount of receivables does not exceed 15 000 PLN,
• documents, customs declarations for import customs and decisions which were paid by the taxpayer,
• imports of goods calculated in accordance with article 33a, inside EU purchase of goods, rendering of services for which the taxpayer is their customer or the supply of goods for which the taxpayer is the buyer, if the tax return reflected the amount of tax on these transactions
2) the amount of tax charged, or the difference unused tax from a previous period billing and reflected in the Declaration does not exceed 3000 PLN,
3) the taxpayer shall submit to tax inspection the documents confirming the tax payment via the Bank account of the taxpayer
4) a taxable person for the 12 consecutive months preceding the period of the applying declaration which is a proposal to return VAT within 25 days:
• was registered as a VAT payer
• sent for every tax period monthly or quarterly Declaration.
The repayment period within 25 days counted from the next day of filing taxpayer decalration. Calculating the return period, does not count the day of filing the tax.