- Planned VAT bill would delay penalties for issuing invoices outside KSeF from 1 January 2027 to 1 January 2028, and extend reverse-charge rules for gas, electricity, and greenhouse gas emission allowance transfers until 30 June 2030.
- A new consolidated text of the VAT Act was published, incorporating the KSeF provisions that entered into force in 2026.
- A signed VAT amendment effective mainly from 1 January 2027 removes several filing/payment obligations, including separate stocktaking information, certain disclosures for exempt imports of services/reverse charge, 14-day VAT payment for intra-Community acquisition of means of transport when reported in JPK/VAT-8, and VAT-Z on deregistration from CEIDG/KRS.
- The same package also allows retrospective taxpayer status checks on the white list for up to 5 years, extends 0% VAT to all import-related services included in the import tax base even where the import is VAT-exempt, and introduces other changes such as solidarity liability expansion, MPP annex updates, VAT warehouse rules, and cash register penalties.
- Senate amendments to the export simplification bill would relax export proof requirements: customs confirmation would no longer be a mandatory element of the export definition, and CC599C would be only one of several acceptable documents proving export.
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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