VAT compliance and reporting rules in Poland 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 . Out VAT Calculator & VAT Filer products on a single platform, VAT
Warsaw government considering rolling over VAT cuts Mateusz Morawiecki, Poland’s prime minister, has confirmed Poland is likely to rollover a number of temporary VAT rate cuts as inflation hit 12.3% in April 2022 (March, 10.9%). This is the highest rate since 1998. The current cuts,
European Commission permits Poland to deviate from VAT Directive to impose obligatory B2B e-invoicing 1 April 2023 – 3 months later than original Jan plan Poland has been given by the EC a temporary departure from Articles 218 and 232 of the VAT Directive to be
Polish JPK_VAT update: 1 April 2022 JPK_FA new format The format for submissions of Polish VAT invoices, JPK_FA, has changed from 1 April 2022. JPK_FA(4) is an electronic format the tax authorities may request from taxpayers on demand for (for example) an audit. It captures
KSeF National e-invoicing System voluntary launched 2022; mandatory from 1 April 2023 following EU approval Poland’s Ministry of Finance has introduced voluntary B2B electronic invoices on 1 January 2022 after a delay from 1 October 2021. This is supported with a centralised clearing invoice database
European Commission grants extension of anti-VAT fraud measure until 2025 Poland has won an extension of its derivation from the EU VAT Directive to impose withholding VAT, or split payments, on certain goods and services transactions. The measure was initially introduced in November 2019, set
Third round of SLIM: Simple, Local and Modern VAT reforms Poland has launched a public consultation on latest round of VAT compliance simplifications – SLIM 3. The previous reforms, SLIM VAT 2 and SLIM VAT 1 where launched at the start of 2022 and 2021, respectively.
Parliament calls for additional supplies to be added to 1 February reduced VAT cuts On 20 January 2022, the Polish Parliament voted to add further goods to the list to enjoy VAT rates cuts to 8% from 1 February 2022. These include: Coal and coke
Polish Ministry of Finance issues “Anti-Inflation Shield 2.0” – food and energy VAT rate cuts The Polish Finance Minister has won Parliamentary approval to cut to zero that VAT rate on basic foods due to concerns over inflation. This would be introduced between 1st February
Poland joins 18 other EU member states with VAT group simplification option Poland has signed into law a range of tax measures (Polski Ład) to help promote business innovation and growth. This includes the option for a single VAT return for related companies, a ‘VAT
