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Poland VAT changes


Poland VAT changes

Poland’s latest VAT Act will introduce a number of changes to the indirect tax compliance regime from 1 January 2016 or early Spring.

These changes include:

  • Joint VAT compliance liability with businesses suppliers when the monthly supplies exceed PLN 100,000
  • Linked to the above, the introduction of voluntary split payments on the above supplies to avoid shared liabilities. Split payment involve paying the VAT element on a purchase invoice direct to the government
  • Withdrawal of tax rulings which offer companies serity over the VAT treatment on controversial/unclear transactions
  • Requirements for disclosure to the VAT authorities of VAT saving structures with tax savings above PLN 500,000
  • Scrapping of the domestic reverse charge mechanism on a range of goods including valuable metals and electronic goods. The reverse charge eliminates cash payments of VAT on supplies of goods or services in Poland and is a popular anti-VAT fraud measure which requires approval from the European Commission
  • Increases in VAT non-compliance fines

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.