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More VAT News & Tips in Poland


Split Payments – Measure against Fraud Practices 

The Polish Ministry of Finance published a draft law introducing split payments into the Polish VAT law as of 01/01/2018. Pursuant to the draft law, split payment will be applied on a voluntary basis. Customers will have a choice to pay the VAT amount into a dedicated bank account of the seller while benefits for customers are linked with that split payments system.

Companies VAT-registered in Poland should consider the impact on their cash flow if their customers would opt for the split payments system.

New reporting obligation

From 01/07/2016, the Standard Audit File for Tax, an electronic reporting tool for tax authorities, will be introduced in Poland. Tax authorities - with the company’s consent - will be able to electronically download company’s transactions [notably VAT sales and purchases] for review.

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.

Local reverse charge on specific goods

A new reverse charge mechanism is applicable for domestic sales of electronic devices [tablets, laptops, mobile phones and video game console] provided the total value of the transaction exceeds PLN 20.000.

VAT rate for restaurant services

According to new administrative guidelines, restaurant services with different VAT rates [reduced and normal rates] must now be treated as a single service subject to the normal rate of 23%.

Deduction right - Cars

Since 01/07/2015, companies have been entitled to deduct 50% of incurred VAT on fuel for passenger cars used for both business and private purposes.

General Power of Attorney

Polish Ministry of Finance published a draft of the new layout [PP0-1 and OPO-1] of the general Power of Attorney [authorizing to act in all tax and other matters within the jurisdiction of the tax authorities]. These forms will have to be submitted to the tax authorities electronically via the Tax Portal [] or through the Central Registration and Information on Economic Activity [CEIDG].








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