Update to Polish VAT Act April 2025 Modifications to the Polish VAT Act have now been gazetted, ready to come into force from 1 April 2025. See our Polish VAT guide for further details The key changes introduced in the VAT Act include: An extension
New reporting requirements intra-community supplies and service imports 1 April 2025 Poland’s Ministry of Finance will implement from 1 April 2025 updated versions of two Value Added Tax (VAT) declaration forms: VAT-8 (version 12) and VAT-9M (version 11). These revisions aim to align the forms
Council of the EU extends to Feb 2028 anti-fraud measure On 28 February 2025, the Council of the EU agreed to renew Poland’s derogation from the EU VAT Directive via its Split Payments mechanism. In 2019, Poland introduced a split payment bank account requirement in
European Commission grants extension of anti-VAT fraud measure until February 2028 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, approved by the EU Council, was
Cash registers; Margin scheme; Reverse charge rollover; reduced rates The Polish VAT Act is to be modified with a number of changes. This includes Polish reduced VAT rate changes. The amendments also introduce nuanced updates across several key areas, reflecting alignment with EU directives and
Risk of missing trader VAT fraud in energy wholesale markets prompts zero-rating until December 2026 Poland is rolling over the application of the domestic reveres charge on wholesale electricity and gas supplies until 31 December 2026. The measure, introduced in 2023 (see below) was due
VAT Act January 2025 changes to reduced rates A range of changes to reduced Value Added Tax rates has been proposed to the VAT Act for 1 January 2025. These are detailed below. To learn more, read our Polish country VAT guide. Ship salvage According
Ministry of Finance may relax January 2025 corporate income tax mandate Poland’s JPK_CIT (Jednolity Plik Kontrolny dla CIT) is a mandatory electronic reporting requirement for corporate income tax (CIT) purposes. It has been implemented as part of Poland’s broader tax digitisation efforts, JPK_CIT requires businesses
VAT rate updates; domestic reverse charge on power; Excise changes A new draft law UD125 introduces amendments to various acts, primarily focusing on the Tax on Value Added Tax (VAT Act), the Excise Duty Act, and related legislation. These changes aim to align Polish tax
Questions to Ombudsman and Tax Authority regarding data security, personal GDPR data privacy and commercial sensitivity The Polish mandatory National e-Invoice System (KSeF) set to be implemented from 1 February 2026, has raised significant concerns among entrepreneurs regarding trade data security and GDPR compliance. They
