We are extremely pleased to let you know that our tax advisors successfully reclaimed VAT for a Swiss client pursuant to the VAT REFUND procedure. The amount refunded was nearly PLN 1 million!
The case was quite complicated and the refund was not obvious. The situation was specific mainly because the VAT refund claimed by our client in the VAT-REF application to be filed until 30 September 2023 related to its purchases across several years, including from 2019 to 2021.
However, the law says that a VAT-REF application must be filed by September 30 of the year following the tax year in which the underlying purchases were made. Thus, when filing its VAT-REF application in 2023, the client was in fact late with respect to its purchases from years 2019 to 2021.
Nonetheless, thanks to the efforts of our tax advisors the client received the full amount of the requested refund.
The case was handled by Monika Bilska, a tax advisor whose practice areas include tax audits and tax litigation.
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