July 2024 launch of National e-Invoice System (KSeF) B2B e-invoicing mandate – new public consulation A new KSeF e-invoicing consultation has been opened this week. The Ministry of Finance is seeking views on exempting a range of supplies from the planned 1 July mandatory B2B
June 2023 – government confirms extension of essential foods VAT cut until end of 2023 The current temporary VAT zero-rating of many foods, due to end on 30th June 2023 is extended again. This time until the end of 2023. This comes as Polish inflation
July 2023 – third delay to SLIM VAT 3 compliance reforms Following the March approval of the Polish SLIM VAT 3 compliance reforms, the implementation date has been again delayed – this time until at least 1 July 2023. However, the legislative timetable is not
President confirms SLIM VAT 3 compliance reforms for 1 July 2023 Following the March second delay of the Polish SLIM VAT 3 compliance reforms, the implementation date has been confirmed as 1 July 2023. On 1 June 2023, the Polish President signed into law the
Risk of missing trader VAT fraud in energy wholesale markets prompts zero-rating until February 2025 Poland has become the latest country to introduce the VAT reverse charge on domestic energy trading transactions. This removes the VAT cash payment on wholesale deals which are subject to
Poland provides notice of fourth wave of VAT compliance simplifications and reforms Poland’s Finance Ministry has given notice of a further, fourth wave of VAT compliance reforms – although no details have been provided. This follows the approval for April 2023 SLIM VAT 3 reforms.
Poland joins 18 other EU member states with VAT group simplification option Poland has now introduced the option for related taxpayers to join under a single VAT number for reporting and exempt intra-group invoicing – ‘VAT group’. Thisis based on Article 11 of the EU VAT
VAT compliance and reporting rules in Poland 2023 Below is summary of the major rules provided under Polish VAT rules (VAT Act and Decrees from Ministry of Finance), plus adoption of EU VAT Directive provisions . Check our country VAT guides for other jurisdictions. Our VAT
Increase for annual threshold for reporting intra-community movements of goods The Baltic state of Estonia is hiking the Intrastat goods arrivals and dispatches reporting threshold from 1 January 2023. The changes will be: Dispatches: will increase from €200,000 to €270,000 Arrivals: is unchanged from 2022
Increase for annual threshold for reporting intra-community movements of goods Poland is hiking the Intrastat goods arrivals and dispatches reporting threshold from 1 January 2023. The changes will be: Arrivals: will increase from PLN 4 million to PLN 5 million Detailed reporting for arrivals: PLN
