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Poland to stick on 23% VAT to support defence spending

23% standard and 8% reduced rates held to support defence following Russian invasion of Ukraine

The Polish Deputy Finance Minister has confirmed that there will be no reduction in the 23% standard VAT rate or 8% reduced rate whilst defence spending remains at at least 3% of GDP.  This commitment will last at least one year until August 2023.

During the current inflation crisis, where Polish inflation has passed 12%, Poland cut VAT on heating.

The Polish VAT rate was originally raised from 22% to 23% in January 2011 during the Euro currency crisis. The plan had been to return to the 22% rate when the economy stabilised. However, this has been put off several times in recent years. Read more in our Polish VAT guide.

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Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
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1 Jan 2023 Europe European VAT registration thresholds & Intrastat
1 Jan 2023 France Introduction of VAT group option
1 Jan 2023 UK VAT penalty regime reforms
1 Jan 2023 Luxembourg Temporary VAT rate cut to 16%
1 Jan 2023 Ireland Print and digital newspapers reduced to 0% VAT
1 Jan 2023 Portugal Digital invoicing; SAF-T Billing; QR codes introduced
1 Jan 2023 Poland VAT Groups introduced
1 Jan 2023 Poland Changes to emergency VAT rates for 2023
1 Jan 2023 Slovakia Temporary reduced VAT on restaurants and sports
1 Jan 2023 Bulgaria Extension to temp cuts; books; hotels
1 Jan 2023 Lithuania VAT cuts on accommodation, catering, e-books and other
1 Jan 2023 Romania Hotel and accommodation VAT rise to 9%
1 Jan 2023 Romania SAF-T latest round of mid-sized taxpayers added
1 Jan 2023 Croatia Adopts Euro and new currency thresholds
1 Jan 2023 Serbia B2B e-invoicing following B2G
1 Jan 2023 EU DAC 7 harmonised digital platform VAT transaction requests
1 Jan 2023 Bulgaria VAT registration threshold rise
1 Jan 2023 Ukraine SAF-T phased introduction
1 Jan 2023 Turkey Implements 2% Tourism Tax
1 Jan 2023 Mozambique Mozambique cuts VAT to 16%
1 Jan 2023 Ghana Increases VAT to 15%
1 Jan 2023 Zimbabwe Raises VAT to 15%
1 Jan 2023 Saudi Arabia Phase 2 of mandatory e-invoicing
1 Jan 2023 Kyrgyzstan Mandatory e-invoicing rolled out
1 Jan 2023 China Fapiao special invoice mandatory
1 Jan 2023 SIngapore Increases GST to 8%
1 Jan 2023 SIngapore GST exemption withdrawn on e-commerce imports
1 Jan 2023 Vietnam Crisis 2% VAT rate cut expires
1 Jan 2023 Australia Australia PEPPOL e-invoicing 2023
1 Jan 2023 Palau Implementation of 10% GST
1 Jan 2023 US Missouri sales tax on foreign e-commerce
1 Jan 2023 Uzbekistan Cut in VAT rate from 15% to 12%
1 Jan 2023 Guinea-Bissau Implements VAT
1 Jan 2023 Suriname 15% VAT implementation
1 Jan 2023 Suriname VAT on foreign digital service providers
1 Jan 2023 Brazil Extension of e-invoicing to small companies
1 Jan 2023 Chile Extends VAT to many services
1 Jan 2023 Dominican Republic VAT on foreign digital services providers
1 Jan 2023 Dominican Republic Phased introduction of e-invoicing
1 Jan 2023 Panama Next phase of mandatory e-invoicing
1 Jan 2023 Maldives Raises GST to 8%
1 Jan 2023 Aruba Raises Turnover Tax to 7%
31 Jan 2023 Romania First SAF-T returns due
1 Mar 2023 Ireland Tourism VAT rate returns to 13.5%
1 Mar 2023 Belgium Electricity and heating VAT rate cut ends
1 Apr 2023 Poland SLIM VAT 3; 20 reforms to Polish regime
1 Apr 2023 Botswana VAT rate returns to 14%
1 Apr 2023 Malaysia Sales tax on low-value import consignments
1 Apr 2023 Argentina E-commerce compliance simplifications
1 Apr 2023 Guatemala Latest round of taxpayers on e-invoicing
1 Apr 2023 New Zealand Ends requirement for tax invoice
1 Apr 2023 São Tomé and Príncipe Implements 15% VAT
1 Jul 2023 EU Tourism operators margin scheme reforms proposal
1 Jul 2023 Greece Ends COVID-19 temporary reduced rates
1 Jul 2023 Jersey Foreign e-commerce and marketplaces into GST net
1 Jul 2023 Malaysia Phased introduction of e-invoicing - TBC
1 Jul 2023 Australia Peppol e-invoicing
1 Jul 2023 Philippines 12% VAT on foreign digital service providers
1 Sep 2023 Thailand Raises VAT to 10%
1 Oct 2023 Japan Tax qualified invoices
2024
1 Jan 2024 EU EU permissions on e-invoicing removed
1 Jan 2024 EU DAC7 first marketplace reports due
1 Jan 2024 Spain Likely start of e-invoicing rollout
1 Jan 2024 Switzerland VAT rises to 8.1%
1 Jan 2024 Germany Restaurant and catering temporary VAT cut to 7% ends
1 Jan 2024 Portugal SAF-T Accounting becomes mandatory
1 Jan 2024 Greece myData live invoice reporting via ERPs
1 Jan 2024 Poland Mandated e-invoicing introduced
1 Jan 2024 Slovakia IS EFA e-invoicing for B2B and B2C
1 Jan 2024 Romania Full mandatory B2B e-invoicing
1 Jan 2024 Bahrain Potential e-invoicing implementation
1 Jan 2024 UAE Potential e-invoice implementation
1 Jan 2024 SIngapore Increases GST to 9%
1 Jan 2024 Aruba Implements 12.5% VAT
1 Apr 2024 New Zealand 15% GST on gig and sharing economies digital platforms
1 Jul 2024 Belgium Phased B2B e-invoicing mandate
1 Jul 2024 Spain Certified electronic invoice software
1 Jul 2024 France E-invoice and e-reporting for B2B and B2C
1 Jul 2024 Bhutan Implementation of VAT
2025
1 Jan 2025 EU Single VAT Registration in the EU - extension of OSS
1 Jan 2025 EU Marketplaces deemed supplier for EU sellers' VAT
1 Jan 2025 EU Accommodation & travel platforms deemed supplier for VAT
1 Jan 2025 EU EU IOSS mandated for marketplaces
1 Jan 2025 EU Call-off stock VAT simplification ends
1 Jan 2025 EU Harmonisation of B2B Reverse Charge rules
1 Jan 2025 EU Increased VAT rate setting freedoms
1 Jan 2025 EU VAT rate thresholds change foreign companies
1 Jan 2025 EU EU VAT rule changes on cross-border virtual events
1 Jan 2025 Latvia B2B e-invoices mandated
1 Jan 2025 Indonesia VAT rate to rise 1% to 12%
2028
1 Jan 2028 EU Digital Reporting Requirements including e-invoicing harmonisation
1 Jan 2028 EU Structured e-invoices supersede paper invoices
1 Jan 2028 EU EC Sales lists replaced by Digital Reporting Requirements

 

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