January 2026 rise threshold to PLN 240k from PLN 200k to acknowledge record inflation Included in amendments to the KSeF e-invoicing regime was news that the annual sales threshold for compulsory VAT registration is to rise. It will increase from the current PLN 200,000 to
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
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
