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The Tax Law allows the head of the tax office to remove an active VAT taxpayer from the VAT register according the Act of March 11, 2004 on tax on goods and services. Until 2017, the head of the tax office had the right to remove a taxpayer from the VAT register only in a few cases:
In the event of one of the situations, the tax office may remove a taxpayer from the register of active VAT taxpayers without informing it.
The Tax Office also deletes from the VAT register in the following situations:
At the same time, entrepreneurs have a chance to avoid removed from the register of VAT taxpayers or reinstated in this register, after appropriate documentation. If the taxpayer has suspended business activity for a period of more than 6 consecutive months and carries out taxable activities, but informs the head of the office about it, will not be deleted or, if it happened, will be reinstated as a VAT taxpayer for the period specified in the notification.
If the taxpayer did not submit a declaration for 3 consecutive months or 1 quarter, and will be able to prove that he was engaged in business during this period and fill in the missing declarations. The taxpayer will restore him as an active VAT.
The similar situation is for taxpayers who for a period of 6 consecutive months or 2 quarters submit zero tax returns (no sales, purchases). Where it proves that this is due to the specific nature of the business (e.g. seasonal activities), the office shall not remove them from the register.
The removal from the VAT register shall be effected without an administrative decision by the tax office. This means that the taxpayer cannot appeal against the decision and only has to re-register.
In order not to be removed from the VAT register:
It is important to check the VAT status of the supplier. The supplier's exclusion from VAT may be disadvantageous for the buyer, who does not to deduct VAT from the purchase invoice. It is worth checking the supplier before buying. For this purpose, the White List of taxpayers made available by the Ministry of finance contains the data of all taxpayers, including their current VAT status.