20:08 2 June 2026
Government adopts amendment allowing status check of VAT taxpayers
Poland’s government has approved amendments to the VAT Act aimed at simplifying tax administration and strengthening tax system security. The changes will allow businesses to verify a taxpayer’s VAT status for any date up to five years in the past, rather than only on the date of inquiry. The reform also introduces a VAT warehouse regime to simplify VAT settlements for companies involved in international goods trade.
Additional measures include clarifying VAT rules for electricity supplies, expanding joint liability rules in cases involving fraudulent invoices, and extending those rules to certain services. The proposal removes several administrative obligations, including the requirement to pay VAT within 14 days on intra-EU vehicle purchases. It also introduces an electronic customs clearance system (e-clearance) for TAX FREE transactions. Most provisions are scheduled to take effect on July 1, 2026, with some measures phased in during 2027 and 2028.
(pb.pl)
