A current VAT payer wishing to receive a VAT refund must submit a tax return listing the tax to be refunded. There may be situations where a taxpayer files a return after the deadline established by law. In this case, the question arises about setting a tax refund deadline. In this article we will look at whether it is possible to return VAT on a return filed after the deadline!
Deadlines for submitting declarations JPK_V7
First of all, let us dwell on the issue of determining the deadlines within which a registered company — taxpayer — must submit a tax return for VAT purposes.
Typically, taxpayers submit their tax return for monthly periods by the 25th of each month.
It is also possible to submit a quarterly declaration before the 25th day of the month following each quarter.
The quarterly declaration is submitted by:
- small taxpayers who chose the cash method;
- small taxpayers who did not choose the cash method (after prior written notification to the head of the tax office);
- taxpayers subject to a one-time tax on business income if the sales value (including the amount of tax) of these taxpayers did not exceed an amount expressed in zlotys equivalent to EUR 4,000,000 in the previous tax year.
As a side note, we would like to remind you that a small taxpayer under the VAT Law is a GST payer:
- the sales value of which (including tax) did not exceed an amount expressed in zlotys equivalent to EUR 1,200,000 in the previous tax year;
- running a brokerage company, managing investment funds, managing alternative investment funds, acting as an agent, contractor or other person providing services of a similar nature, with the exception of commissions, if the amount of the commission or other forms of remuneration for services rendered (including the amount of tax) did not exceed in the previous tax year, an amount expressed in zlotys equivalent to 45,000 euros.
While the option of filing quarterly returns is beneficial, it should be noted that there are standards in place that preclude filing returns for quarterly periods.
According to Art. 99 section 3a of the Personal Income Tax Law, the possibility of filing a quarterly return is not provided for taxpayers:
- registered by the head of the tax office as active VAT payers – for a period of 12 months, starting from the month in which registration was made or
- which in a given quarter or four previous quarters supplied goods specified in Appendix No. 15 to the Law, if the total value of these supplies minus tax did not exceed PLN 50,000 in any month of these periods, or
- who imported goods in a given quarter under the conditions specified in Art. section 33a 1,
- if in a given quarter it is established that, contrary to the obligation, it is not possible to make a payment using a payment instrument in any place where business activity is actually carried out, in particular on the premises, outside the premises or in a vehicle used for the provision of passenger transport services.
An Example
A small taxpayer who does not use the cash method and is also registered as an active VAT payer may choose to file a quarterly return only after 12 months from the month in which VAT registration was made.
Let us also add that the terms mentioned above have the nature of substantive law. This means that such deadlines – unlike procedural deadlines – cannot be restored.
As a result, a taxpayer who does not comply with the deadline for filing a tax return cannot take advantage of the institution of restoring the deadline specified in Art. 162 of the Tax Code.
It is also worth remembering that in accordance with Art. 54 § 1 of the Criminal Code, a taxpayer who, while evading taxes, does not disclose to the competent authority the subject or basis of taxation or does not submit a declaration, thereby subjecting the tax to a reduction, is subject to a fine of up to 720 daily rates or imprisonment, or both .
However, you can protect yourself from the above liability by using “instytucji czynnego żalu”.
The VAT Law generally provides for two deadlines for filing returns:
- for a monthly billing period – until the 25th day following each month;
- for a quarterly billing period – by the 25th day following the quarter.
VAT refund in a return filed after the expiration of the statutory period for income tax refund
In accordance with Article 87 (1) of the VAT Law, if the amount of tax levied during an accounting period exceeds the amount of tax payable, the taxpayer has the right to reduce the amount of tax payable for subsequent periods by this difference, or return the difference to the bank account. check.
The base return date is specified in Art. 87 section 2 of the VAT Law, where the legal norm states that the tax difference is returned within 60 days from the date the taxpayer submits the calculation.
If the actions carried out by the authority prove the legality of the refund referred to in the previous sentence, the tax office shall pay the amount due together with interest in an amount equivalent to the extension fee applicable in the case of deferment of tax payment or installment plan.
Therefore, the current regulation states that the 60-day refund period begins on the date the taxpayer submits the payment.
Therefore, the decisive factor is the date of filing the return, and not the deadline established by the VAT Law for filing the return.
An Example
An active VAT payer who calculates taxes for monthly billing periods filed the JPK_V7 declaration for May on July 7. The statutory deadline for filing a return for May is June 25. In this case, the 60-day period for refunding accrued tax must be calculated from July 7, that is, from the date of filing the overdue tax return.
The date determining the deadline for the refund of input tax is the date of filing the declaration with the amount to be refunded. In this case, it does not matter what the deadline for filing a declaration for a given billing period is established by law.
To summarize, the taxpayer’s tax accountant is required to file returns within the statutory deadlines, so the filing date depends on the length of the assessment period. However, the statutory deadline for filing returns is not relevant in determining the date of return of input tax as it starts from the date of filing the return even if it happens after the due date.
