- Poland will introduce joint and several VAT liability for certain intangible services effective 1 January 2027.
- If a business buys listed services and the supplier fails to remit VAT, the customer may be held liable for that VAT if it knew or had reasonable grounds to suspect non-payment.
- The rule extends the existing VAT joint-liability concept, previously limited to sensitive goods, to professional services for the first time.
- A separate new Annex 16 will list the covered services by PKWiU classification; the article mentions IT/software, hosting, accounting, business/management consulting, advertising, recruitment, and other similar services.
- Businesses should again document due diligence when selecting counterparties, as the new regime increases the importance of supplier checks.
Source: ksiegowosc.infor.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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