Yes. The competent Polish tax office may remove a company from the EU VAT register in circumstances specified in the Polish VAT Act.
Removal from the domestic Polish VAT register also results in removal from the EU VAT register.
A taxpayer may also be removed if it fails to submit the required Polish recapitulative statements (VAT-UE) for three consecutive months despite having an obligation to file them. If a business stops carrying out intra-Community transactions, it must notify the Polish tax office by updating its VAT-R form within 15 days of ceasing those activities.
Once removed from the register, the company’s Polish VAT number may no longer return a valid result in VIES. getsix® provides VAT and EU VAT compliance services in Poland, including the preparation and correction of Polish recapitulative statements (VAT-UE), tax supervision and representation before the Polish tax authorities.


