http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-gitn-october-2014.pdf
As discussed in the July edition of this newsletter, draft amendments to the Polish VAT Act have
been introduced. According to the current wording of the draft law, the group of goods subject to the
reverse charge mechanism, i.e., gold, some new groups of steel products and mobile phones, will be
extended to laptops, tablets and gaming consoles.
The reverse charge would apply to these goods when the value of a daily supply to a single
contractor would exceed PLN 20,000 (aprox. EUR 4,900), net of VAT.