Poland - VAT − Basic rules
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* Information not yet provided by national authorities
VAT basic rules
VAT returns are normally submitted monthly.
Quarterly VAT returns can be submitted - in certain situations (as defined by law) if requested by the taxpayer.
The deadline for submission of the VAT returns is the 25th of the month following the VAT period.
The tax authority has 60 days to make the reimbursement after the VAT return has been submitted.
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