As of 1st January 2017, Art. 96 subparagraph. 4b of the VAT Act shall be added, to introduce joint and several liability of attorneys who file registration applications on behalf of their taxpayers for arrears of these taxpayers. This liability:
1) shall refer exclusively to tax arrears (it shall be assumed that this refers exclusively to VAT tax arrears) which occurred because of deeds carried out within 6 months from the day of taxpayer registration as active VAT taxpayer
2) it shall exist up to the amount of PLN 500.000,
The joint and several liability will not come into being if tax arrears occurred without the participation of the taxpayer in unreliable settlement of tax to gain material benefits (Art. 96 subparagraph 4c of the VAT Act).
