Client Success: In proceedings before the Director of the Tax Chamber in Rzeszów – the DIS overturned a decision regarding the extension of the VAT refund deadline despite pending customs-tax proceedings.

The Tax Office in Rzeszów issued a decision extending the deadline for the refund of the VAT difference declared in the VAT-7 return. This decision followed previous extensions, as a result of which the entrepreneur had to wait nearly two years for the VAT refund. The delays were related to an ongoing customs and tax inspection and the subsequent customs and tax proceedings.

However, the decision was delivered to the entrepreneur’s legal representative after the VAT refund deadline specified in the previous decision had already passed. Due to procedural errors made by the Tax Office, the entrepreneur—represented by Radosław Graboś, a tax advisor at the firm—filed a complaint with the Director of the Regional Tax Administration.

In the complaint proceedings, the Director of the Tax Administration Chamber in Rzeszów issued a decision overturning the Tax Office’s order extending the refund deadline and discontinued the proceedings in that regard. As a result, the Tax Office in Rzeszów was obliged to immediately transfer the excess input VAT over output VAT to the client’s bank account, despite the ongoing customs and tax proceedings, and could no longer block the payment of these funds.