Ministry of Finance delays entry into force of mandatory B2B e-invoicing for six months until 1 July 2024 The Ministry of Finance plans to extend the date of entry into force of the National e-Invoice System. The obligation to issue electronic invoices will come into effect
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
Polish roles over food VAT cut; ends fuel VAT cuts following EC ruling Poland has roll-over again it’s zeroing of VAT on basic foodstuffs. This forth extension will last into 2023. This covers: fruits, vegetables, meat, dairy and grain products. It was scheduled to expire
3 month delay to third round of SLIM: Simple, Local and Modern VAT reforms The Polish government has delayed the introduction of over 20 reforms to its VAT regime from 1 January to 1 April 2023. This follows the completion of a public consultation earlier
Zero-rating of basic foods to continue in first half of 2023 as inflation hits 18% The Polish Prime Minister, Mateusz Morawiecki, has stated that the rate of Value Added Tax will continue to be held at zero. This follows the European Commission decision to prevent
Anti-inflation shield VAT cuts fall foul of EU VAT Directive rules The EU’s European Commission has blocked VAT zero-rating of natural gas, fuels and fertilers by Poland as part of its ‘Anti-Inflationary Shield’. However, it has agreed to zero-rating of basic foods. Under EU VAT
