- From 1 January 2027, Poland will harmonize VAT place-of-supply rules for electricity by removing the distinction based on whether electricity is supplied within or outside an “electricity system.”
- The same place-of-supply rules will apply to all electricity supplies, which may affect whether Polish VAT or the domestic reverse charge applies.
- The amendment does not change the underlying rules on VAT chargeability or invoicing for electricity supplies.
- Businesses in the energy and e-mobility sectors should review their supply chains, VAT reporting, invoicing, and VAT registration obligations in light of the new rules.
- The changes may also affect treatment of electricity supplied for EV charging, an area previously disputed under Polish and EU law.
Source: mddp.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.
