Ministry of Finance host of 2026 VAT and NIP law proposals to close VAT gap
Despite the 2019 introduction of split payment mechanism (SPM) and 2026 KSeF e-invoicing mandate, Poland’s Ministry of Finance believes more controls in the VAT regime are needed. Poland’s VAT gap, although shrinking, remains one of the highest in the EU — estimated at around €4.3 billion (9.9%).
Read more in our Polish VAT guide.
Ministry of Finance prepares package of changes in NIP and VAT
A new raft of reforms are assumed by the newly published draft amendment to the VAT and NIP (a unique identifier for taxpayers for VAT reporting) laws. First of all, the buyer’s joint and several liability for the seller’s VAT arrears will be significantly expanded. But there will also be changes in favor of taxpayers, eliminating some, now unnecessary obligations, e.g. the requirement to submit VAT-Z. There will also be long-awaited regulations on VAT warehouses, but only from 2027. In addition, they are preparing to clarify many regulations.
The changes are expected to come into force basically from July 1, 2026.
Joint and several responsibility for services
Buyers will be held jointly and severally liable for the seller’s unpaid VAT not only in goods transactions but also in services. This aims to deter fraud chains using fake service invoices, which are harder to detect than goods-based fraud.
Against abuse of law on VAT settlements
New anti-abuse clauses will clarify how authorities can challenge artificial tax schemes, particularly those set up to exploit loopholes in VAT settlements. This is aimed at increasing legal certainty for both businesses and tax offices.
Refusal of VAT registration
The tax office will gain expanded powers to refuse VAT registration to entities deemed high-risk or suspicious. This is meant to stop shell companies from entering the VAT system at all.
VAT white list – checking contractors for 5 years back
Taxpayers will be obligated to verify their suppliers using the white list, with retroactive due diligence checks going back five years. This will expand the scope of responsibility for buyers and encourage deeper vetting of trading partners.
Changes in the NIP number. New rules 2027
From 2027, new rules for issuing and managing tax identification numbers (NIP) will come into effect, aiming to prevent fraudulent registrations and improve cross-agency data consistency.
VAT registration threshold rise
The current VAT registration threshold will be increased, potentially raising the turnover ceiling for small businesses to benefit from exemption, in line with EU harmonisation efforts.
VAT warehouses – simplification of settlements from 2027
From 2027, Poland will implement clearer and more practical rules on VAT warehouses, particularly to simplify cross-border transactions and the deferral of VAT in customs procedures.
Relief for bad debts – new regulations for small taxpayers
Small taxpayers will benefit from simplified procedures to claim VAT relief on unpaid invoices, reducing the administrative burden and cash-flow risks.
VAT in the deposit system
The new regulation will clarify how VAT applies in deposit-based schemes (e.g., packaging), particularly in sectors like beverages, to ensure correct taxation without overburdening businesses.
Spouses, farmers and insurance
Adjustments will be made to VAT rules for jointly filing spouses, agricultural activity, and insurance providers, improving coherence and fairness in edge cases.
Abolition of the obligation to submit VAT-Z
The requirement to submit the VAT-Z form upon de-registration will be scrapped, reducing unnecessary bureaucracy for ceasing businesses.
Changes in VAT reporting at the cessation of activity
Revisions will be introduced on how goods remaining in the business at the time of VAT de-registration (e.g., inventory or assets) should be taxed.
Import of services and VAT exemption
Clarification will be provided on when VAT exemptions apply to imported services, especially in cross-border outsourcing arrangements.
VAT on the purchase of means of transport
Rules will be clarified around VAT deductibility and obligations when purchasing vehicles, particularly those used for mixed (private and business) purposes.
TAX FREE – e-con and changes for non-EU tourists
Poland will introduce a fully electronic TAX FREE system to simplify VAT refunds for tourists from outside the EU and reduce fraud in paper-based processes.
Fiscal cash registers – new obligations and a ban on memory exchange
Stricter rules will prevent illegal resetting of fiscal memory in cash registers, and new reporting duties will be imposed to support e-invoicing compliance.
Other changes in VAT – regulations and electromobility
The government also plans VAT adjustments to support the growth of electromobility, including tax treatment of charging infrastructure and electric vehicle purchases.
