Summary
- The Ministry of Finance plans to extend joint and several liability for unsettled VAT to intangible services, broadening Polish VAT Act Art. 105a beyond current goods.
- This includes proposing mandatory split payment for consulting, IT, and marketing services, initially a derogation from VAT Directive Art. 226.
- Business groups express concerns about over-inclusion of legitimate suppliers and increased due-diligence burdens on B2B buyers, requiring enhanced KYC and contract-level risk controls.
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