If no returns are submitted in Poland for a period of several months, the VAT identification number of the tax payer will be switched to inactive or deactivated.
This means, for example, that it can no longer be used for international movements etc. – an enquiry about its validity would lead to a negative result.
Reactivation of your VAT ID
The number can be reactivated if all missing returns are retroactively submitted and an official request is made. Our partners can take care of this for you (additional costs are incurred for submitting the request, which we'll disclose to you in advance).
- You were registered for VAT in Poland in July 2018.
- Returns were submitted for July and August 2018, but not from September 2018. The Polish tax authority therefore deactivated your VAT ID in March 2019.
- In May 2019 our partners prepared all returns from September 2018 and submitted an official request for reactivation.
- The VAT ID was reactivated in June 2019.
No retroactive reactivation possible
A retroactive reactivation is not possible for technical reasons on the part of the Polish tax authority! In the example above, the VAT ID would still be invalid in the months between March and June 2019. This may result in follow-up enquiries from the German tax authority when reporting your intra-community movements. If this is the case, please contact your tax advisor.