- New regulations regarding reduced VAT rates will be in effect from January 1, 2024.
- The new regulations include reduced VAT rates for certain transportation services, deliveries of goods to EU entities for use in Poland, and selected devices for the visually impaired.
- The anti-inflation shield has been extended until March 31, 2024, maintaining a 0% VAT rate for basic food products.
- The possibility of applying an 8% VAT rate for certain agricultural production products (such as fertilizers) has been extended until December 31, 2024.
- The 0% VAT rate for non-repayable assistance provided to victims of the war in Ukraine will no longer be applicable from January 1, 2024.
- Starting from January 1, 2024, applications for VAT refunds can only be submitted electronically through the e-Tax Office account.
- New regulations regarding exemptions from the obligation to use cash registers for sales records will be in effect from January 1, 2024.
- From January 1, 2024, new obligations for payment service providers have been introduced under the VAT Act.
Source: zrozumvat.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
