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Statute of limitations in VAT at the end of 2022

As a general rule, tax liabilities are barred after 5 years. As of December 31, 2022, the right to deduct input VAT witch accrued in preceding years will become barred.
Gerard Goliasz
Senior TAX Specialist

On December 31, 2022, the following shall become statute-barred:

  • the right to deduct input VAT, which arose in 2018 and 2017 in the case of intra-Community acquisition of goods (ICA) and the reverse charge mechanism (RCh),
  • liability due to the excess of output VAT over the input VAT, the payment obligation of which arose in 2017.

If the taxpayer fails to reduce the amount of tax due by the amount of input tax within the time limits specified in art. 86 sec. 10, 10d, 10e and 11, the taxpayer may, in accordance with art. 86 sec. 13 of the VAT Act, reduce the amount of due tax by correcting the tax return for the period in which the right to reduce the output tax arose, but not later than 5 years from the beginning of the year when the right to reduce the amount of tax arose. This provision shows that the input tax from which the right to reduce the output tax arose in 2018, and for ICA and RCh in 2017, may be settled by correcting the relevant declaration and submitting it to the Tax Office by the end of 2022 at the latest.

Pursuant to Article 59 § 1 point 9 in connection with with Article 70 § 1 of the Tax Ordinance, the principle is that the limitation period is five years, counting from the end of the calendar year in which the tax payment deadline expired. This means that any liabilities arising from output tax that expired in 2017 will expire at the end of 2022.

We recommend  verifying whether all invoices giving the right to reduce the tax due by the input tax for the above-mentioned periods have been included in the Customer's settlements We would also like to inform you that if you need to submit an application for overpayment, this application must be submitted by the end of the year. Submitting the application in the following year will result in its rejection (Art. 79 of the OP).

Download the PDF file here.

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