- Poland’s Ministry of Finance opened a consultation on draft VAT exemption explanations for defense-related supplies funded by EU SAFE instrument.
- The exemption allows VAT deduction at the preceding stage and requires a VAT exemption certificate from the purchasing entity’s EU country.
- It applies to the last transaction between the purchasing entity and supplier, covering supplies, intra-Community acquisitions, and imports from May 29, 2025, using SAFE loans expiring Dec. 31, 2030.
- Advance payments are covered if paid no earlier than May 29, 2025.
- The draft explanations would apply from Feb. 20, with comments due by Feb. 24.
Source: news.bloombergtax.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.
Latest Posts in "Poland"
- General Court T‑366/25 (Szytelbiecka) – Judgment – Donation of an undertaking in two equal half‑shares is not a transfer of a totality of assets under Article 19 of the VAT Directive
- Poland’s KSeF e-Invoicing to Boost VAT Revenue from 2027
- Poland Extends Joint VAT Liability to High-Risk Intangible Services
- MDR Reporting Narrows to Cross-Border Arrangements from October 2026
- Corrected CJEU Translation Raises Questions Over Historic Tax Decisions
