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Polish VAT changes

  • VAT
  • 21 June 2015 | Richard Asquith

Polish VAT changes

The Polish VAT Act is to be amended from 1 July 2015. Changes to the Act include:

  • The rules on a customer’s liability for VAT have been extend on precious metals and certain types of photographic equipment
  • Changes to the deposit calculations rules placed for transactions of steel, petroleum and gold
  • Introduction of a new filing declaring sales of goods by vendors where the customer accounting for the VAT under the reverse charge mechanism
  • Extension of the domestic reverse charge to sales of unfinished aluminium, tine, zinc and lead
  • Withdrawal of the anti-fraud domestic reverse charge mechanism where the customer is not in possession of a Polish VAT number
  • Introduction of a minimum transaction value of PLN 20,000 for the application of the reverse charge mechanism of sales of mobile phones, laptops and other similar goods

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.