The annex to the decision defining the list of goods and services covered by these regulations contains 152 items. Please find here the link to the authorization.
There are new items on the list that are not yet covered by a mandatory reverse charge in Poland and may be subject to a mandatory split payment in the near future.
These items are for example digital cameras, computers and TV sets but also accessories for cars or motorcycles (items 129 – 152). The ‘new’ products are indicated with the Polish classification code (PKWiU).
The authorization applies from March 1, 2019 to February 28, 2022. Poland has not yet introduced relevant regulations in the Polish VAT law but it seems to be working on an introduction as from January 2020 (for items 129-152 on the list). This mechanism requires quite some actions such as opening a bank account in Poland to receive the PLN VAT amounts, ERP adjustments for the accounting of this new payment method and invoices need to be amended and probably splitted for services/goods covered by the mandatory split payment and other items.