Poland proposes wide-ranging VAT reforms from 2027
Poland is preparing a broad package of VAT reforms that will simplify compliance in some areas while tightening controls in others.
The Polish Sejm has approved the Act of 17 July 2026 amending the VAT Act and the Taxpayer Identification Rules, with the legislation now progressing through the Senate.
If enacted, most measures will take effect on 1 January 2027. The package removes several administrative burdens, expands some VAT reliefs and introduces new anti-fraud measures.
See our Poland VAT guide for more details.
Less VAT admin for businesses
Several long-standing compliance obligations would disappear. Businesses would no longer need to:
- submit separate stock-taking information following business closure;
- report imports of services or domestic reverse charge transactions where the taxpayer is VAT exempt;
- pay VAT on intra-Community acquisitions (WNT) of new means of transport within 14 days where the transaction is reported through the JPK or VAT-8 return; and
- submit a separate VAT-Z deregistration form when leaving the CEIDG business register or the National Court Register (KRS).
These changes should reduce duplicate reporting and better align VAT administration with Poland’s increasingly digital tax environment.
More flexibility for taxpayers to limit obligations
The reforms also introduce several practical improvements.
Taxpayers would be able to verify another business’s VAT status on the Polish “white list” for any date within the previous five years. This could simplify retrospective due diligence during audits and transaction reviews.
The scope of the 0% VAT rate would also be expanded to cover all services directly connected with imported goods where those services form part of the customs value, even where the underlying import itself benefits from a VAT exemption.
In agriculture, individuals operating a common farm would be permitted to register as separate VAT taxpayers even where one participant remains under the flat-rate farmer scheme, provided additional sales and purchase records are maintained.
Stronger anti-fraud measures
Alongside simplification, the legislation strengthens several compliance rules.
The reforms would:
- extend joint and several liability for buyers acquiring services listed in Annex 15 (currently Annex 16 under the amended legislation);
- replace PKWiU classifications with Combined Nomenclature (CN) commodity codes for goods subject to Poland’s mandatory split payment mechanism (MPP);
- require intra-Community movements of goods to be included when calculating VAT exemption turnover thresholds;
- introduce a new VAT warehousing (VAT composition) regime; and
- introduce penalties for failing to deregister fiscal cash registers after they are taken out of service, while prohibiting replacement of fiscal memory in electronic-copy cash registers.
