- Poland will introduce a VAT group regime from July 2026, allowing related entities to report VAT on a consolidated basis.
- VAT groups can be formed by entities with financial, economic, and organisational links under Law No. 62/2025, with detailed operating rules in Ordinance No. 244/2026/1.
- Each member must still calculate its VAT position and file individual returns by the 10th day of the second month after the reporting period.
- These individual returns feed into a consolidated group return, which the VAT representative must confirm by the 20th day; otherwise, the draft is deemed submitted.
- The regime may simplify VAT reporting, but it also requires stronger coordination among group members.
Source: fintua.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.
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