Summary
- The MoF’s project UD314 expands buyers’ joint and several liability for sellers’ VAT arrears, introduces a VAT warehouse system (from 2027), and modernises the TAX‑FREE / NIP registration rules. [p2pnetwork.org]
- A separate project UDER112 would let exporters rely on alternative evidence that goods left the EU (dropping the customs‑confirmed export document requirement). [p2pnetwork.org]
- Changes are targeted mainly from 1 October 2026, with some provisions from 1 January 2027 and 1 July 2028. [p2pnetwork.org]
Source:
Latest Posts in "Poland"
- Tax Rulings to Receive Five-Year Validity Period Under Proposed Reform
- VAT Penalties Continue to Decline, but 100% Surcharge Remains a Significant Risk
- Preventive Co-Financing Received from Insurers Subject to VAT
- KSeF Collective Correction Invoices Must Include All Original Invoices
- KSeF Number Requirement for Payment Messages Will Not Apply in Every Case
