Shortened deadline, but increased rights for taxpayers in KSeF in SAP
Significant changes have recently emerged in the Polish tax system regarding VAT refunds, which are sure to attract the attention of businesses and tax authorities. The new regulations, introduced by modifying Article 87 of the VAT Act and the Code of Administrative Procedure, are aimed at streamlining the VAT refund process while enhancing taxpayers’ rights.
Shortened deadline for VAT refunds in SAP KSeF
The main change is the elimination of the previous 60-day VAT refund deadline in favor of a new, shortened 40-day deadline. The proposed solution, integrated with the SAP KSeF system, is expected to contribute to faster circulation of funds in companies, which is particularly important in these times. However, a key element of the new regulations is the simultaneous adjustment of delivery rules, aimed at efficient application of the regulations by tax authorities.
Flexibility with KSeF on SAP
The new solutions also stipulate that the head of the tax office, with a VAT refund accepted within 40 days, has the option to extend this deadline until the verification of the taxpayer’s settlement is completed.
Enabling the effective filing of a complaint
One of the key problems was the tax authorities’ inability to reliably verify settlements, while at the same time limiting taxpayers’ right to file a timely complaint against a decision to extend a VAT refund. The new regulations are aimed at solving this problem, allowing the effective filing of a complaint regardless of the mode of delivery of the extension decisions
New regulations for delivery in SAP EDI
It is worth noting the specific regulations on delivery contained in Article 87(6j) and (6m). The fiction of service is provided for cases where the order extending the 40-day VAT refund deadline is not taken or received within 4 days of the predetermined deadline. However, according to paragraph 6m, a complaint against such an order may be filed within 17 days from the date of service.
The changes to VAT refunds are aimed not only at shortening the deadline, but above all at increasing taxpayers’ rights and streamlining the process of serving decisions. The new regulations are a step towards a more efficient and fair tax system, to the benefit of both businesses and tax authorities.
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