- Poland plans major VAT rule changes effective October 1, 2026, affecting split payment and joint and several liability.
- Joint and several liability would expand to certain intangible services in Annex 15, including some construction services.
- Split payment would no longer shield buyers if they knew an invoice was fake, inaccurate, or issued by a non-existent entity.
- Buyers will face higher due diligence requirements to prove they did not know, and could not have known, about a contractor’s unreliability.
Source: aidergroup.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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