Regulation: Place of supply of services and refund of input tax to the entity purchasing (importing) goods or services

The bill increases the VAT refund limit for Frontex Agency staff purchasing goods for private use from PLN 24,995 to PLN 27,719, applicable in the seventh year of Poland’s commitment under an agreement.
It introduces provisions allowing international organizations recognized by Poland and public benefit organizations to receive VAT refunds on purchases made for humanitarian, charitable, or educational purposes, detailing the conditions and procedures for such refunds.
The draft bill is currently at the opinion stage as of October 25, 2024, with a proposed effective date of 14 days following its publication.

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