Polish Value Added Tax Act compliance changes

Tue 1st Oct 2013

The latest changes to the Polish VAT compliance regime have come into force this month following the passing of amendments to the VAT Act.  Most of the changes are to help control growing VAT fraud in certain commodities.  It follows the EC approving the EU VAT fraud rapid reaction mechanism.

The new Polish VAT changes include:

  • Further restrictions on companies submitting quarterly (instead of monthly) VAT returns when providing material sales of high-value metals, steel, copper, paper and marketable recyclables
  • Introduction of the VAT reverse charge on the high value metals and steel, and also gas and petrol supplies
  • Making buyers of the above high-value materials jointly and severally liable for the output VAT charged for larger transactions