Polish VAT rules on chain supplies

Sun 23rd Jun 2013

As part of the many changes in the Polish VAT Act, new rules on the VAT compliance of chain supplies were introduced.

Chain supplies covers when goods are bought and sold several times by different companies, but the actual movement of goods is only between the first company selling, and the last company buying.  The Polish VAT rules have now changed so that if any middleman-agent is invoiced in the transportation, then this service is included in part of the supply.  This would mean that Polish VAT may have to be charged whereas in the past it may have been exempt.