- The Polish Ministry of Finance published an updated VAT reform draft bill on 20 May 2026, with most changes planned for 1 October 2026 and some for 2027–2028.
- The bill expands joint VAT liability for buyers in more cases, including split payments, invoices from nonexistent entities, fictitious transactions, false amounts, and certain construction and intangible services.
- It introduces VAT warehouses from 1 January 2027, allowing goods to be stored without immediate VAT payment and supporting zero-rated intra-EU trade.
- It standardizes VAT rules for electricity supply and updates VAT/NIP registration procedures, including stricter reinstatement requirements and aligned NIP revocation rules.
- From July 2028, a modernized tax-free system would simplify VAT refunds for travelers leaving the EU through new electronic devices at exit points.
Source: taxathand.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.
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