- Regulation No. 1253 introduces temporary zero-rated VAT for certain goods due to the Russia-Ukraine conflict.
- Zero-rated VAT applies to goods supplied to specified humanitarian organizations and social enterprises, excluding excise goods and passenger cars.
- Goods transferred in Poland for use by those fleeing military aggression against Ukraine are eligible for zero-rated VAT.
- Suppliers and recipients must have written agreements confirming eligible use to qualify for zero-rated VAT.
- Notification to tax authorities is required if goods are used for other purposes.
- Standard VAT rates apply retroactively if misuse occurs.
- Regulation is effective from Sept. 18 to Dec. 31.
Source: news.bloombergtax.com
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.
Latest Posts in "Poland"
- Draft regulation of the Minister of Finance and Economy on cases where there is no obligation to issue structured
- Draft regulation of the Minister of Finance on the use of the National e-Invoicing System
- Poland’s New Beverage Packaging Deposit System: Key VAT Rules and Obligations Explained
- Will Local Government Companies Pay VAT? Key Ruling Expected from Supreme Administrative Court
- Finance Ministry Launches ‘Wednesdays with KSeF’ Training Series for Entrepreneurs
