Payouts & Finances

Your company was removed from the VAT register — what now?

3 min read · 3 min

Who this article is for

This article is for property owners in Poland who invoice RENTUJEMY with VAT — companies and sole traders — and whose VAT registration lapsed at some point, often without them noticing. It explains how we treat VAT on your invoices when that happens and what we will ask you to do.

Why your VAT status matters to us

Under your rental agreement we add VAT to your payout only if you are an active VAT payer (czynny podatnik VAT). We can only recover VAT from invoices issued by a supplier who was on the active VAT register on the invoice date. If you were not, the VAT on your invoice cannot be deducted — and the tax office will ask us about it.

ℹ️A company can be removed from the VAT register by the tax office without closing down — for example when it has not filed its VAT returns for several months. Many owners only find out when we contact them.

How we check

We verify your NIP on the VAT taxpayer white list (Wykaz podatników VAT) kept by the Ministry of Finance, for the dates of your invoices. You can check your own status at any time in the public white list search on podatki.gov.pl.

If you were not an active VAT payer

For the period in which you were not on the active VAT register:

We pay the net amount only — Your payout is still calculated as usual; we simply do not add VAT to it.
Invoices must not include VAT — Any invoice for that period should be issued without VAT.
Invoices that already included VAT need a correcting invoice — Please issue a correcting invoice (faktura korygująca) for each of them that reduces the VAT to zero. The net amount stays the same. Put the original invoice number and the Payout ID on every correcting invoice.

If we already paid you VAT for that period

The VAT we paid on those invoices was not due under the agreement, so we will ask you to return it. In practice we do not ask for a bank transfer: we offset the amount against your upcoming payouts and send you a statement showing exactly which invoices and payouts are included.

Payouts on hold — Payouts may be held until the offset is settled, so nothing is paid twice.
Anything left over — If the amount is larger than the payouts we hold, the remainder is deducted from the following months or you return it directly.
In writing — You will receive a written list of every invoice, the VAT paid on it and the payment date.

⚠️If we do not receive correcting invoices or a reply within the deadline in our letter, we will make the offset ourselves on the basis of the written notice we send you.

When you register for VAT again

Let us know as soon as your VAT registration is active again. From your registration date your invoices can include VAT, and we will add it to your payouts as before. The period before that date stays without VAT.

⚠️Being removed from the VAT register has tax consequences for you too — including for the VAT you showed on your invoices. Please discuss your situation with your accountant. We are not tax advisers and cannot advise you on your own tax position.

Questions?

Contact your RENTUJEMY property manager. We will send you the list of affected invoices and go through it with you.

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