In March 2021 the European Union's Court of Justice issued a ruling that the Polish VAT provisions imposing an obligation to pay interest on intra-Community acquisitions of goods are incompatible with EU law. The provisions required interest to be paid if there was a delay of more than three months in declaring the transaction.
Learn more: Recovering VAT interest on intra-community acquisitions
Crowe's Tax Advisory team assists clients in recovering payments and interest. So far, we have recovered nearly PLN 2 million for our clients.
The taxpayers may apply for a refund of interest not only on intra-Community acquisitions of goods, but also on imports of services and on transactions settled under the reverse charge procedure (in particular, this applies to construction services settled in this way before the end of October 2019). The taxpayers are entitled to the refund of the amounts paid also if the delay in declaring the transaction was due to their mistake.
Feel free to contact us to learn more about our support in the interest recovery process: [email protected]