Poland Extends Reverse Charge for Energy and Emissions Trading

• Poland extends VAT reverse charge for gas, electricity, and greenhouse gas emissions transfers until December 31, 2026.
• The mechanism applies to buyers or service recipients for transactions involving gas, electricity, and greenhouse gas emission allowances when these are supplied directly or through an authorized entity to a commodity exchange, regulated market, or organized trading platform.
• The reverse charge was originally planned to be implemented on April 1, 2023.
• Poland’s Senate approved several VAT changes, including extending the reverse charge for gas, electricity, and greenhouse gas services.

Source: regfollower.com

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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