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Deletion from the Polish register after 6 months without any business activity

Companies which suspend or interrupt their business activities for a period of at least 6 months may be expected to be removed from the register of taxpayers subject to VAT. In this new year, the tax on sale tax will also apply to taxpayers who have not complied with their statutory duty to submit a turnover tax declaration for 6 months, have not issued a purchase or sale of goods and services, or have issued invoices for transactions which have not actually been executed.

A deletion from the register can also be made if the suspicion exists that the respective company is involved in a tax fraud.

Source: „Wirtschafts-Markt Polen“, Ausgabe 238