Poland Approves Wide-Ranging VAT Reform Package Oct 2026
The Polish government has approved a package of VAT reforms, including new VAT warehousing regime. The implementation date should be 1 October 2026.
The measures will simplify compliance, modernise administration and introduce new measures for importers, logistics operators and small businesses.
Polish KSeF e-invoicing completed rollout for most businesses 1 April 2026. See our Poland VAT guide for more details.
One of the most significant changes is the introduction of a new VAT warehousing regime. The measure will allow certain goods to be stored under special VAT arrangements, reducing cash flow pressures and supporting Poland’s position as a regional logistics hub.
Five-Year VAT Status Checks
Businesses will soon be able to verify a supplier’s VAT registration status for any date during the previous five years.
This is a practical change for VAT compliance teams, providing stronger evidence during audits and helping businesses defend input VAT recovery claims on historic transactions.
Import and Logistics Relief
The reforms also broaden the availability of the 0% VAT rate for certain services connected with imports. Freight forwarders, customs agents and importers could benefit from reduced VAT costs on qualifying transactions.
Energy and Agriculture Updates
The government is updating VAT rules for electricity supplies to reflect modern energy markets and new distribution models, including electromobility.
In the agricultural sector, individuals operating joint farms will be able to register separately for VAT purposes, providing greater flexibility in managing tax obligations.
Digital Tax-Free Shopping
Poland is also moving towards a more digital VAT refund process for tourists. Travellers will be able to obtain refunds through electronic TAX FREE terminals, reducing paperwork and improving the customer experience.
Supporting Small Businesses
Additional measures include updates to the small-business VAT exemption regime and technical changes to VAT deduction rules.
While many of the reforms are administrative in nature, the introduction of VAT warehousing and expanded import-related VAT relief stand out as potentially significant developments for businesses operating international supply chains.
VAT-registered businesses with operations in Poland should review the proposed changes ahead of their expected implementation later this year.
