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Polish VAT invoice compliance changes


Polish VAT invoice compliance changes

Poland is planning to reduce the VAT compliance burden on invoice preparation, bad debt relief and the use of exchange rates.

Currently, resident and non-resident companies are required to produce self-invoices for reverse charge Polish VAT transactions.  This is to be made optional.  Secondly, as part of the implementation of the latest EU VAT Invoice Directive, there will be no requirement to produce full VAT invoices for transactions below PLN 450.  Instead, a simplified invoice can be offered.

Going forward, companies may reclaim output VAT declared on bad debts 150 days (instead of 180) after the initial invoice.  Lastly, companies may use the exchange rate of the European Central Bank for conversions of VAT amounts into other currencies.

It is anticipated that the above proposals, contained within the latest Polish VAT Act, will come into place 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.