Polish VAT compliance changes in April 2013

From the start of this month, as range of Polish Value Added Tax changes come into force.  This follows earlier changes to the Polish VAT compliance rules introduced at the start of this year.

The April changes include:

• the VAT reverse charge no longer applies where the vendor is non-resident in Poland and does not have a foreign VAT registration in Poland
• VAT on input purchases may only be reclaimed if the corresponding out VAT has included at the correct VAT tax point
• small value gifts or samples may be given without a VAT charged provided they are only for business purposes
• exports may now include goods which left Poland but passed through another European Union member state prior to export.  This changes the rules on declarations (e.g. Intrastat) and  potential VAT liabilities

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