Planned VAT Changes for 2026: Key Regulatory Amendments and Simplifications for Businesses in Poland

• Draft amendments to VAT regulations, published in October 2025, are set to take effect in July 2026, aiming to simplify business operations and tighten the tax system.
• Key changes include standardizing the tax point for deliveries to public authorities and introducing consistent rules for such transactions.
• The reform introduces VAT warehouses to simplify tax settlement and collection for international trade, with new rules for determining the tax base.
• Amendments will allow verification of a contractor’s VAT status up to five years in the past and enable e-clearance at TAX FREE terminals for tourism and trade sectors.
• The changes are designed to eliminate unnecessary obligations for taxpayers and clarify existing regulations.

Source: crowe.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.

---

---