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Change to Polish VAT reverse charge


Change to Polish VAT reverse charge

Poland plans to reverse VAT simplification and the reverse charge rules for certain transaction.

Non-resident VAT traders lose reverse charge simplification

Currently, foreign companies trading in Poland with a Polish VAT registration are not required to account for the VAT sales in Poland.  Instead, the purchasers (if Polish VAT registered) must instead record the transaction as an input and output.  This process is known as the reverse charge.  It applies to the trading of goods within the Polish territory.

There will be no change if the seller is not VAT registered in Poland as a foreign trader.  The reverse charge provision will still prevail.

The new measures will come into effect on 1 April 2013.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.