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Polish Value Added Tax Act compliance changes

  • VAT
  • 01 October 2013 | Richard Asquith

Polish Value Added Tax Act compliance changes

The latest changes to the Polish VAT compliance regime have come into force this month following the passing of amendments to the VAT Act.  Most of the changes are to help control growing VAT fraud in certain commodities.  It follows the EC approving the EU VAT fraud rapid reaction mechanism.

The new Polish VAT changes include:

  • Further restrictions on companies submitting quarterly (instead of monthly) VAT returns when providing material sales of high-value metals, steel, copper, paper and marketable recyclables
  • Introduction of the VAT reverse charge on the high value metals and steel, and also gas and petrol supplies
  • Making buyers of the above high-value materials jointly and severally liable for the output VAT charged for larger transactions

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.