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
April 2024: Facials, manicures, make-up and body care services switch to 8% reduced rate Poland’s Ministry of Finance is reassigning cosmetic services from the 23% standard rate to the 8% reduced rate from 1 April 2024. Taxable services (PKWiU numbers 96.02.13.0, ex 96.02.14.0, 96. 02.19.0.)
Government confirms VAT on food will return to 5% from 0% Poland has confirmed on 12 March 2024 that the 2-year long cut in VAT on food from the reduced rate of 5% to 0% will end. The rate was first cut in February 2022
Poland’s machine learning STIR tackles missing trader VAT fraud In 2017, Poland launched its System Teleinformatyczny Izby Rozliczeniowej (STIR) machine learing Artificial Intelligence (AI) programme. This uses algorithms to analyse large data of taxpayer activities to detect suspicious transactions, fraud and non-compliance. This was in the
July 2024 changes to VAT return with mandatory KSeF e-invoicing Poland is due to mandate B2B KSeF e-invoicing from 1 July 2024. The Ministry of Finance plans to modify the logic structure of SAF-T VAT (JPK_VAT) return to enable efficient data analysis and interoperability. The
Taxi rides via digital platforms face shift in VAT rate from 8% to 23% Poland’s Director of National Tax Information has indicated that digital platforms facilitating taxi or ride-sharing are to be reclassified to ‘other transport support services’ at 23% VAT. Currently, they are treated
July 2023 – third delay to SLIM VAT 3 compliance reforms Following the March approval of the Polish SLIM VAT 3 compliance reforms, the implementation date has been again delayed – this time until at least 1 July 2023. However, the legislative timetable is not
President confirms SLIM VAT 3 compliance reforms for 1 July 2023 Following the March second delay of the Polish SLIM VAT 3 compliance reforms, the implementation date has been confirmed as 1 July 2023. On 1 June 2023, the Polish President signed into law the
Poland provides notice of fourth wave of VAT compliance simplifications and reforms Poland’s Finance Ministry has given notice of a further, fourth wave of VAT compliance reforms – although no details have been provided. This follows the approval for April 2023 SLIM VAT 3 reforms.
