VAT compliance and reporting rules in Poland 2025 Below is summary of the major rules provided under Polish VAT rules (VAT Act and Decrees from Ministry of Finance), plus adoption of EU VAT Directive provisions. Check our country VAT guides for other jurisdictions. Our VAT Calculator
Cash registers; Margin scheme; Reverse charge rollover; reduced rates The Polish VAT Act is to be modified with a number of changes. This includes Polish reduced VAT rate changes. The amendments also introduce nuanced updates across several key areas, reflecting alignment with EU directives and
Risk of missing trader VAT fraud in energy wholesale markets prompts zero-rating until December 2026 Poland is rolling over the application of the domestic reveres charge on wholesale electricity and gas supplies until 31 December 2026. The measure, introduced in 2023 (see below) was due
Changes for annual threshold for reporting intra-community movements of goods Poland is updating the Intrastat goods arrivals and dispatches reporting threshold from 1 January 2025. The changes will be: Arrivals: will change from PLN 6.2 million to PLN 6.0 million Detailed reporting for arrivals rises:
Ministry of Finance consultation on draft legislation and FA(3) Schema for Feb 2026 mandatory KSeF B2B e-invoicing The Polish Ministry of Finance has launched on 5 November 2024 a public consultation of latest revised draft legislation and FA(3) logical structures for the 2026 launch of
VAT Act January 2025 changes to reduced rates A range of changes to reduced Value Added Tax rates has been proposed to the VAT Act for 1 January 2025. These are detailed below. To learn more, read our Polish country VAT guide. Ship salvage According
Ministry of Finance may relax January 2025 corporate income tax mandate Poland’s JPK_CIT (Jednolity Plik Kontrolny dla CIT) is a mandatory electronic reporting requirement for corporate income tax (CIT) purposes. It has been implemented as part of Poland’s broader tax digitisation efforts, JPK_CIT requires businesses
EU Court of Justice rules Polands split payment fraud regime is proportionate to compact VAT fraud In 2019, Poland introduced a split payment bank account requirement in sensitive fraud-prone sectors. This required customers to remit the VAT element of their payments into dedicated VAT bank
VAT rate updates; domestic reverse charge on power; Excise changes A new draft law UD125 introduces amendments to various acts, primarily focusing on the Tax on Value Added Tax (VAT Act), the Excise Duty Act, and related legislation. These changes aim to align Polish tax
January 2025 threshold for cash simplification reporting €250,000 per annum Small businesses and entrepreneurs will be able to opt for the cash-based VAT reporting option from 1 January 2025 if their annual sales are below €250,000. This is change from the €1.2m threshold for all
