- Under Polish VAT Article 105a, a business buyer can be jointly and severally liable for the supplier’s unpaid VAT on Annex 15 goods if the buyer knew or had reasonable grounds to suspect the tax would not be paid; liability is limited to the VAT attributable to that specific supply.
- “Reasonable grounds” may exist where the transaction departs from normal market conditions, especially if the price is unjustifiably below market value.
- The rule applies only in B2B transactions involving a “taxable person”; it does not apply to consumers. Also, no liability arises for objectively VAT-exempt supplies, but it can still apply to buyers using the small-business turnover exemption.
- The regime has existed since 2013 and currently applies only to goods (even though Annex 15 also lists services). From 1 January 2027, it will expand to include intangible services for the first time.
- The article also distinguishes this liability from the separate risk of paying into an account outside the VAT “white list,” and emphasizes counterparty due diligence despite the lack of a statutory definition.
Source: kancelaria-skarbiec.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.
