- New exemption threshold: imports under 50 tonnes of CBAM goods annually are exempt (except electricity and hydrogen).
- Companies can import CBAM goods without authorized CBAM declarant status.
- Sale of CBAM certificates by member states postponed to February 1, 2027.
- Most new rules apply from January 1, 2026, with some exceptions.
Source: kpmg.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"
- EU Court: Simplified VAT Rules Apply to Chain Transactions Involving Four Parties, Not Just Three
- Planned Maintenance for KSeF 1.0 API and MCU on December 8, 2025
- Difficulties Obtaining UPO for JPK_VAT Files with Declaration Due to e-Declaration Maintenance
- KSeF Mandatory E-Invoicing: 2026 Deadlines and Early Implementation for Sales Over PLN 200 Million
- RTC Webinar Recap: CSE Countries – Implementing e-Invoicing and SAF-T Mandates
