New reporting requirements intra-community supplies and service imports 1 April 2025
Poland’s Ministry of Finance will implement from 1 April 2025 updated versions of two Value Added Tax (VAT) declaration forms: VAT-8 (version 12) and VAT-9M (version 11). These revisions aim to align the forms with recent legislative changes and enhance tax compliance procedures. These new returns are included within VATCalc’s VAT Filer reporting application.
See more in our Polish VAT guide.
VAT-8 Declaration
The VAT-8 form pertains to taxpayers who are not registered as active VAT payers but are involved in intra-Community acquisitions. Specifically, this includes:
- •Taxpayers referred to in Article 15 of the VAT Act who have not registered as active VAT taxpayers.
- Legal entities not classified as taxpayers under Article 15 but registered as EU VAT taxpayers, having indicated in their VAT-R registration their intent to engage in intra-Community acquisitions.
- These taxpayers are required to submit the VAT-8 declaration by the 25th day of the month following each reporting month. The submission should be made to the tax office corresponding to:
- The registered office address for legal entities or organizational units without legal personality.
- The place of residence for natural persons.
VAT-9M Declaration
The VAT-9M form is designated for taxpayers who are not obligated to file the standard VAT-7 or VAT-8 declarations but who import services or acquire goods and services for which they are liable for VAT. This includes entities that:
- Are not required to submit periodic VAT-7 or VAT-8 declarations.
- Import services or purchase goods and services where they are recognised as the taxpayer.
- The VAT-9M declaration must be filed by the 25th day of the month following the month in which the tax obligation arose. Submissions should be directed to the tax office appropriate to:
- The registered office address for legal entities or organisational units without legal personality.
- The place of residence for natural persons.
Rationale for Updating VAT Declaration Forms
The revisions to the VAT-8 and VAT-9M forms are necessitated by several legislative updates:
- Administrative Enforcement Provisions: To facilitate administrative enforcement of tax liabilities, the new forms incorporate instructions indicating that the declaration serves as a basis for issuing an enforcement order. This inclusion aligns with Article 3a § 2 point 1 of the Act on Enforcement Proceedings in Administration, ensuring that declared tax liabilities can be effectively enforced.
- Legislative References Update: The forms have been updated to reflect current legal provisions. Notably, references to Article 103(5) of the VAT Act have been removed due to its repeal, and references to Article 103(5ac) have been introduced to correspond with new tax payment deadlines established by the Act of December 9, 2021, amending the Excise Duty Act and certain other acts.
- Publisher Information Update: The forms now include updated information regarding the publishers of legal acts, ensuring that taxpayers have access to the most current legislative references.
Implementation Timeline
The regulation defining the new VAT-8 and VAT-9M declaration templates will come into effect on April 1, 2025. Taxpayers are required to use these updated forms for settlements pertaining to March 2025 and subsequent periods. The legal basis for these changes is outlined in the Regulation of the Minister of Finance dated January 27, 2025, concerning the models of declarations for tax on goods and services from entities other than those registered as active VAT taxpayers (Journal of Laws 2025, item 131).
These updates underscore the Ministry of Finance’s commitment to aligning tax documentation with current legislation, thereby facilitating compliance and enhancing the efficiency of tax administration.
