Let's illustrate the rule as follows: a company buys goods which are delivered to Poland in April. The Polish VAT due on this transaction must be self-assessed in the April VAT return or, if not, in the July VAT return at the latest. If the company receives the invoice in December, it will have to adjust the return submitted in April to include the VAT due. However, it will only be able to claim the refund from its December return. There is therefore an eight-month gap between the amount of VAT due and the amount of deductible VAT on the intra-Community acquisition, with the result that interests for late payment is applied.
Important to remember
Businesses with a Polish VAT number have probably all been confronted at some point with the rigors of the Polish VAT code and the rigidity of tax officials.
Those who have paid fines and/or interests for late payment because their intra-Community acquisitions were not included in the correct VAT return can take action to claim reimbursement of these amounts from the Polish State.