VAT Reverse Charge for Gas, Energy, and Emission Allowances Extended to 2026

• The temporary reverse charge VAT for stock exchange transactions concerning gas, energy, and CO2 emission allowances has been extended to December 31, 2026.
• The mechanism applies to transactions on commodity exchanges, regulated markets, or organized trading platforms.
• The mechanism was originally scheduled to expire on February 28, 2025.
• The extension was announced on February 24, 2025, by a law amending the VAT Act and other laws.
• The extension is based on Article 199a(1)(a) and (e) of Directive 2006/112/EC.
• The current regulations of the directive allow for the application of this solution until December 31, 2026.

Source: gov.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.

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