Poland VAT fraud measures

Sun 9th Oct 2016

The Polish Ministry of Finance has issued draft measures to help combat VAT fraud. The potential changes, scheduled for January 2017, include:

  • Raising the VAT registration threshold from PLN 150,000 to PLN 200,000 per annum
  • New guarantee on the refund of VAT credits within 60 days, and 25 days where proof can be provided of payment of the supplier invoices
  • Withdrawal of quarterly VAT reporting, except for micro-businesses
  • Withdrawing the VAT exemption on outsourced administrative services in the financial services industry
  • Extending the domestic reverse charge provision to cover a range of services in the construction sector
  • Increased VAT fines on errors