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Poland Plans VAT Status Verification Up to 5 Years Back, Introduces VAT Warehouse

  • The Ministry of Finance wants to change VAT regulations to allow verification of taxpayer VAT status up to 5 years back instead of only checking current status
  • A new VAT warehouse institution will be introduced to simplify tax settlements for businesses involved in international trade with 0 percent VAT rate on certain transactions
  • Changes will clarify regulations regarding the place of electricity supply so the same VAT taxation rules apply whether electricity is delivered through the power system or outside it
  • The scope of joint liability will be expanded for buyers regarding seller tax arrears in cases involving split payment mechanism and fraudulent invoices
  • The draft law is expected to be prepared by the Ministry of Finance and submitted to government deliberations in the fourth quarter of 2025

Source: podatki.gazetaprawna.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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