Adjustments to tax regulations

On 4 September this year, the Sejm passed the so-called major VAT amendment (which is the result of a government project). The act is currently awaiting the President’s signature and publication in the Journal of Laws. We hope that it will not be subject to a veto; below we present a few key changes. As a rule, the provisions of the amendment come into force on 1 January 2027, with some exceptions, but it is worth analysing them all and assessing whether and how they affect your business activity. Key changes To do: Update the list of liabilities that will be settled using the MPP. The list should include: Practical note: A good change, it enables to move away from the practice of archiving the results of regularly performed checks of the status of the contractor(s) for VAT purposes. Practical note: If you are a supplier of goods listed in Appendix No. 15 (for example: car parts): Practical note: Enter a separate record of transactions constituting the import of taxable and VAT exempt services and exclude the latter type of services from recognition in the VAT return. Practical note: The change is beneficial, but for a limited scope of entities. The VAT warehouse procedure will allow to improve cash flow and simplify VAT settlements, but only in the trade of a very limited range of goods. Attention! At the stage of government or parliamentary work, there are several other draft amendments to the VAT Act (e.g. the draft abolishing the obligation to submit VAT-EU summary information, change of legal definition of export of goods and the catalogue of documentation required to prove export of goods). Therefore, the list of changes in the scope of VAT is not yet closed. Summary, what we offer? If you want to know more details – we can help you with that. Authors: Agnieszka Czarnecka / Katarzyna Jaromińska 1 Amendments to Article 105a of the Value Added Tax Act 2 Amendment of Article 96b(2) of the Value Added Tax Act 3 Addition of paragraph 1k to Article 17 of the Value Added Tax Act 4 New Chapter 11 in Section XII of the Value Added Tax Act, including Article 138k – Article 138za