Change to Polish VAT reverse charge

Wed 26th Dec 2012

Poland plans to reverse VAT simplification and the reverse charge rules for certain transaction.

Non-resident VAT traders lose reverse charge simplification

Currently, foreign companies trading in Poland with a Polish VAT registration are not required to account for the VAT sales in Poland.  Instead, the purchasers (if Polish VAT registered) must instead record the transaction as an input and output.  This process is known as the reverse charge.  It applies to the trading of goods within the Polish territory.

There will be no change if the seller is not VAT registered in Poland as a foreign trader.  The reverse charge provision will still prevail.

The new measures will come into effect on 1 April 2013.



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