Wykreślanie podatników z rejestru VAT – przesłanki i konsekwencje
The Removal of Taxpayers from the VAT Register – the Reasons and Consequences

Summary/Abstract: One of the most important administrative duties imposed on taxpayers is VAT registration. Tax regulations allow tax authorities to remove taxpayers from the VAT register, including without the obligation to inform the entities. In the article the author presents rules for registration and removal of taxpayers from the VAT register and identifies the problems and consequences that result from it. The aim of the article is also to analyze the scale of removal of taxpayers from the VAT register, both before and after the changes were made.

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