The possibility to prolong the deadline to return the tax difference (for a period not longer than 3 months) is provided for in the case a justified request is filed by the Chief of the Police, the Head of the Central Anticorruption Bureau, the Chief of the Internal Security Agency or the Attorney General in consequence of legal proceedings being run.
The return of the tax difference will be possible within 25 days only when:
1) the receivables, arising from invoices, documenting the purchased goods and services were paid through the taxpayer’s account in a bank or in a cooperative savings and credit bank, and the taxpayer presented documents to confirm this payment,
2) the total amount of receivables, resulting from the remaining invoices (not settled through a bank or a cooperative savings and credit bank) does not exceed PLN 15,000,
3) the amount of input tax or tax difference unsettled in earlier settlement periods and recognized in the return does not exceed PLN 3,000.
4) the taxpayer filed in the Tax Office, the documents, which confirm the payment of tax through the taxpayer’s account in a bank or in a cooperative savings and credit bank,
5) for another 12 months, preceding the period, for whose settlement the taxpayer demands refund in an accelerated time, the taxpayer was registered as a VAT active payer and filed timely VAT declarations.
