Automatic VAT deregistration

Since 01/01/2017, Polish VAT number of foreign companies having no transactions in Poland during six months or two consecutive quarters will be automatically unregistered by the Polish VAT authorities.

New additional VAT filing requirement

As from 01/07/2015, a new sales listing is applicable to report all transactions subject to local reverse charge.

Intra-Community acquisitions

A deduction of input VAT will be possible provided there is also output VAT reported on the VAT return for the filing period in which the VAT issue arises. When output VAT is not reported within three months of the VAT issue, it will no longer be possible to retrospectively report the input VAT.