The right to tax exemption

Afrinrubi

Commentary, ed. XVI, Warsaw , art. . Return to VAT exemption Pursuant to the provisions of Art. of the VAT Act: A taxpayer who has lost the right to sales tax exemption or waived this exemption may, no earlier than after one year, counting from the end of the year in which he lost the right to the exemption or waived this exemption, again use the exemption specified in section cf. paragraph ; The provision of section shall apply mutatis mutandis to a taxpayer.

Who is a natural person who, before the end of business activity, lost or waived this exemption, and then began to perform the activities referred to in Art. cf. paragraph a . Therefore, as follows from the provisions of phone number list Art. section of the VAT Act, a taxpayer who has lost the right to tax exemption or waived this exemption may, no earlier than after one year, counting from the end of the year in which he lost the right to tax exemption or waived this exemption, again use the exemption. subjective.



The condition for returning to the exemption is not to exceed the sales value of PLN , in the previous tax year and not to perform the activities listed in Art. section of the VAT Act. The Director of the National Tax Information in the latest interpretation of Octobe NoKDIPTMSU stated that: the taxpayer resigned from the exemption many years ago, therefore it meets the condition that the exemption may be renewed no earlier than after one year, counting from the end of the year in which he lost  Have you closed your business but are you planning to start a business again Read this article to know what to pay attention to when it comes to VAT.