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Legislation Monitoring Centre
In Poland there is neither an internet portal nor an institution for employers responsible for monitoring the legislation process of regulations that determine the rules for business activity. At present employers  learn about changes in the law mainly from mass media or simply through the grapevine, usually with delay.



The proposed change in VAT refund deadlines will improve the entrepreneurs’ situation


- Shortening the basic VAT refund deadline from 60 to 30 days would contribute to an improvement in the financial condition of companies – says expert of Employers of Poland Mariusz Korzeb.


Such a change would undoubtedly have a positive impact on Polish entrepreneurs’ economic activity. It would improve their financial situation, as well as – through faster reinvestment of resources – contribute to an increase in economic growth.  


Another proposition, the removal from the VAT Act of the tax authorities’ right to control the legitimacy of a refund ad hoc and prolong the payment deadline, is less likely to be accepted. For this reason, it seems that an appropriate and rational solution would be to introduce a clearly defined catalog of justified causes for prolonging the VAT refund deadline. Apart from that, it would be advisable to regulate the maximum period of time by which the tax office could prolong this deadline, as current regulations lead to abuses committed by tax authorities.


Mariusz Korzeb, expert of Employers of Poland