Key VAT and Taxpayer Law Amendments Proposed for 2026/2027: Major Changes and New Obligations

• The draft act proposes multiple changes to VAT regulations, including eliminating certain reporting and payment requirements.
• New allowances include verifying taxpayer status on any chosen day, applying a 0% VAT rate to all services related to the import of goods, and allowing separate taxpayers to operate under a common agricultural holding.
• The act extends joint and several liability for certain services, changes goods classification codes, and introduces VAT warehousing.
• New obligations and penalties are introduced, such as including intra-Community goods movements in exemption limits and penalizing failure to deregister cash registers.
• The changes are scheduled to take effect on October 1, 2026, January 1, 2027, and July 1, 2027.

Source: zrozumvat.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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