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Polish VAT update

  • Nov 19, 2015 | Richard Asquith

Polish VAT update

The new Polish VAT Act proposes a wide range of Value Added Tax rule changes from 1 January 2016. These include:

  • The introduction of split-payment procedures whereby purchasers pay the VAT element of any invoices direct to the government instead of their suppliers to help reduce the instances of VAT fraud. Such a procedure will require approval from the European Commission.
  • Companies will not be allowed to deduct input VAT incurred with companies not included within the governments central register of tax payers.
  • The introduction of joint liability for companies on their suppliers VAT reporting. This would only apply on standard rated supplies, and where the monthly transactions with the supplier exceed PLN 100,000
  • Taxable invoices must be issued within 10 days of the tax point, and no earlier than sixty days of this date
  • Correcting invoices must be made within the month of the change in the invoice
  • An increase in fines on VAT changes
  • VAT refunds are to be made to companies within 90 days of the claim

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 can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.