A foreign entrepreneur can make VAT payments to the tax authority by transferring funds from a foreign account, but in certain situations Polish VAT regulations require some taxpayers to open a Polish bank account. However, the foreign company may sometimes have to wait months for an account to be set up with a Polish bank, and in the meantime it is neither able to conduct its business in full nor obtain the due VAT refund from the tax authority.
In a comment for the Rzeczpospolita daily, Adam Sękowski, Tax Manager at Crowe Tax Advisory Department, emphasises that 'it would be reasonable to introduce solutions which would eliminate or at least reduce the difficulties described. The most easy to implement would be a change to the regulations allowing VAT refunds to be made to a foreign account (or at least to an account in an EU country). The current rule of refunding only to a Polish bank account is incomprehensible, particularly because companies that are not registered for VAT in Poland may also have their VAT refunded to a foreign account'.
The article is available in Polish only.
Read the article