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Poland to stick on 23% VAT to support defence spending

23% standard and 8% reduced rates held to support defence following Russian invasion of Ukraine

The Polish Deputy Finance Minister has confirmed that there will be no reduction in the 23% standard VAT rate or 8% reduced rate whilst defence spending remains at at least 3% of GDP.  This commitment will last at least one year until August 2023.

During the current inflation crisis, where Polish inflation has passed 12%, Poland cut VAT on heating.

The Polish VAT rate was originally raised from 22% to 23% in January 2011 during the Euro currency crisis. The plan had been to return to the 22% rate when the economy stabilised. However, this has been put off several times in recent years. Read more in our Polish VAT guide.

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Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
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2024 Europe 2024 European VAT & Intrastat thresholds
1 Nov 2024 Saudi Arabia 11th wave e-invoicing
15 Nov 2024 Aus - NZ Adoption PINT B2G e-invoicing
1 Dec 2024 Botswana Mandatory e-invoicing rollout
1 Dec 2024 Saudi Arabia 12th wave e-invoicing
1 Dec 2024 China e-invoicing state-wide rollout
1 Dec 2024 Chile Digital services new VAT obligations
1 Dec 2024 Peru Withholding tax digital services
2025
early 2025 EU ViDA: end of e-invoicing derogation requirement
1 Jan 2025 EU Increased VAT rate setting freedoms
1 Jan 2025 EU VAT registration threshold special scheme for SME's
1 Jan 2025 EU EU VAT rule changes on cross-border virtual events
1 Jan 2025 Germany Business must accept structure e-invoices
1 Jan 2025 Italy Withdrawal 3% Digital Services Tax threshold
1 Jan 2025 Germany Art sales moves to reduced 7% VAT rate
1 Jan 2025 Netherlands VAT rise agricultural goods
1 Jan 2025 Switzerland Marketplace deemed supplier obligations
1 Jan 2025 Switzerland Place of supply travel and event services
1 Jan 2025 Switzerland Various VAT changes
1 Jan 2025 Switzerland VAT-free consignment threshold halved to CHF 150
1 Jan 2025 Norway SAF-T v1.3 launched
1 Jan 2025 Sweden VAT registration threshold rise
1 Jan 2025 Ireland VAT registration threshold increase
1 Jan 2025 Belgium VAT return rule changes
1 Jan 2025 Spain Food VAT rise to 4%
1 Jan 2025 UK VAT exemption on private education removed
1 Jan 2025 Finland Reduced VAT rate changes
1 Jan 2025 Finland VAT registration threshold rise
1 Jan 2025 Denmark Extension of digital SAF-T mandate
1 Jan 2025 Greece Potential e-invoice mandate
1 Jan 2025 Greece Domestic VAT reverse charge B2B construction
1 Jan 2025 Portugal Introduction of VAT Groups
1 Jan 2025 Portugal Food VAT rate cut ends
1 Jan 2025 Poland Reduced VAT rate changes
1 Jan 2025 Hungary Retails sales tax extended to platforms
1 Jan 2025 Slovakia 3% VAT rise
1 Jan 2025 Slovenia VAT registration increase
1 Jan 2025 Latvia B2G e-invoicing
1 Jan 2025 Lithuania Rise in VAT registration threshold
1 Jan 2025 Estonia Accommodation & press VAT increase
1 Jan 2025 Romania SAF-T extended to non-residents
1 Jan 2025 Romania Extension of e-invoicing to B2C
1 Jan 2025 Romania Final wave of SAF-T taxpayers
1 Jan 2025 Bulgaria Phased introduction of SAF-T
1 Jan 2025 Bulgaria Intrastat threshold rises
1 Jan 2025 Bulgaria End catering VAT rate cut
1 Jan 2025 Bulgaria Stocks and fixed assets reporting
1 Jan 2025 Croatia VAT registration threshold rise
1 Jan 2025 Ukraine SAF-T for large taxpayers
1 Jan 2025 Montenegro New 15% VAT rate
1 Jan 2025 Saudi Arabia 13th wave of e-invoicing
1 Jan 2024 Oman Mandatory e-invoicing
1 Jan 2025 Israel 1% VAT rate increase
1 Jan 2025 Israel Impose validation checks on e-invoices
1 Jan 2025 Guinea-Bissau Implementation of VAT
1 Jan 2025 Tajikistan VAT cut to 13%
1 Jan 2025 Japan Consumption Tax on non-resident app stores
1 Jan 2025 Indonesia VAT rate to rise 1% to 12%
1 Jan 2025 Vietnam 2% temporary VAT cut ends
1 Jan 2025 Sri Lanka VAT on digital services
1 Jan 2025 Malaysia 2nd phase of e-invoices mandate
1 Jan 2025 New Zealand 3% Digital Services Tax
1 Jan 2025 US Alaska sales tax threshold change
1 Jan 2025 Paraguay Last wave of mandatory e-invoicing taxpayers
15 Jan 2025 Dominican Republic 2nd wave of mandatory e-invoicing
1 Feb 2025 Saudi Arabia 14th wave of e-invoicing mandate
1 Feb 2025 Malaysia Mandatory e-invoicing grace period ends
1 Mar 2025 Bolivia Latest wave of e-invoicing mandate
1 Mar 2025 Saudi Arabia 15th wave of e-invoicing implementation
1 Apr 2025 Croatia Heating VAT returns to 25%
1 Apr 2025 Japan Digital services marketplace liabilities
1 Apr 2025 South Africa non-resident B2B digital services via reverse charge
1 Apr 2025 Saudi Arabia 16th wave of e-invoicing mandate
1 Apr 2025 Canada Nova Scotia cuts HST 1%
1 May 2025 Ireland End of temporary VAT cut on energy
1 May 2025 Philippines VAT on non-resident digital service providers
1 May 2025 Uruguay Tourism VAT cut ends
1 Jun 2025 Finland Reduced VAT rate changes
1 Jul 2025 Belgium Dwellings works reduced VAT rate ends
1 Jul 2025 Estonia 2% VAT rise to 24%
Jul 2025 Estonia Suppliers must offer customers e-invoicing option
1 Jul 2025 Malaysia 3rd phase of e-invoicing mandate
1 Oct 2024 Thailand VAT rise to 10%
1 Oct 2025 US Washington DC sales tax rise
1 Nov 2025 Singapore E-invoicing rollout starts
2026
1 Jan 2026 EU DAC8 harmonised crypto asset reporting
1 Jan 2026 Belgium Peppol-based mandatory B2B e-invoices
1 Jan 2026 Netherlands Withdrawal of 9% VAT range of services
1 Jan 2026 Switzerland Potential VAT rise to 8.8%
1 Jan 2026? Spain Certified electronic invoicing requirements
1 Jan 2026 Portugal SAF-T Accounting becomes mandatory
1 Jan 2026 Portugal QES digital invoice mandate
1 Jan 2026 Cyprus End temporary zero-rating of basic foodstuffs
1 Jan 2026 Slovenia VAT Groups introduced
1 Jan 2026 Latvia B2B e-invoices mandated
1 Jan 2026 Croatia Mandatory B2B e-invoicing
1 Jan 2026 Brazil VAT implementation begins
1 Jan 2026 Brazil VAT on non-resident digital services
1 Jan 2026 Chile Digital marketplace and low-value consignment VAT
1 Jan 2026 India Potential B2C e-invoicing
15 Jan 2026 Dominican Republic 3rd wave of mandatory e-invoicing
1 Feb 2026 Poland 1st wave KSeF e-invoicing mandate
1 Apr 2026 Poland 2nd wave KSeF e-invoicing mandate
1 Jun 2026 Slovenia B2B e-invoicing mandate
1 July 2026 UAE Mandatory e-invoicing
1 Sept 2026 France E-invoice and e-reporting for B2B and B2C
1 Oct 2026 US Washington DC sales tax rise
2027
1 Jan 2027 EU ViDA: modification to e-commerce package
1 Jan 2027 Germany Large companies e-invoicing compulsory
1 Jan 2027? Spain Potential mandatory B2B e-invoicing
1 Jan 2027 Guernsey Implementation of 5% GST
1 Jan 2027 Ukraine SAF-T for all taxpayers
1 Jan 2027 UK Introduction of CBAM levy
1 Jul 2027 EU Increased VAT rate setting freedoms
1 Sep 2027 France Phase 2 mandatory e-invoicing
2028
Jan 2028 Germany Small companies e-invoicing
Jan 2028 EU EU Customs reforms
Jan 2028? Spain 2nd wave e-invoicing mandate
1 Mar 2028 EU EU Customs Reforms
1 Mar 2028 EU €150 import consignment threshold removed
1 Mar 2028 EU IOSS mandated for marketplaces
1 Jul 2028 EU Single VAT Registration in the EU - extension of OSS
1 Jul 2028 EU Call-off stock VAT simplification ends
1 Jul 2028 EU Harmonisation of B2B Reverse Charge rules
2029
1 Jan 2029 Estonia Standard VAT rate returns to 22%
2030
Jan 2030 EU Accommodation & travel platforms deemed supplier for VAT
1 Jul 2030 EU Digital Reporting Requirements including e-invoicing harmonisation
1 Jul 2030 EU Structured e-invoices supersede paper invoices
1 Jul 2030 EU EC Sales lists replaced by Digital Reporting Requirements
2031
1 Jul 2031 EU Digital VAT exemption certificate
2035
1 Jan 2035 EU Harmonisation to ViDA e-invoicing standards

 

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