- The Ministry of Finance announced amendments to VAT, effective July 1, 2026, to address system gaps and modernize regulations.
- Current buyer protection under the split payment mechanism (SPM) will be limited, expanding buyer liability for supplier tax irregularities.
- Buyers will be jointly liable for seller’s tax arrears if they knew or should have suspected invoice fraud, but only for transactions listed in Annex 15 (mandatory SPM goods/services) and new Annex 16 (certain intangible services).
- The changes aim to encourage buyers to be more diligent in choosing and documenting service providers.
Source: crido.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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