Shortening of the VAT refund in the construction industry in Poland


VAT refund claims filed by micro entrepreneurs in the construction industry in Poland will be proceeded faster, i.e. up to 15 days. Shortening of the deadline will be possible without waiting for the expiry of 25 or 60-day return date resulting from the submitted VAT return but only after verification of the correctness of the VAT return.
When will the faster return? A micro-entrepreneur who works in the construction industry and wants to receive a refund within 15 days should:
– voluntarily submit tax records in the form of SAF-T file for the period of tax returns,
– send the VAT declaration electronically or submit it directly to the tax office
Taxpayers who submit the SAF-T files together with the VAT declaration will be acknowledged as transparent entities.