Polish VAT simplifications

The Polish rule that the reporting of reverse charge output and input VAT has to be splitted in case the related transaction has not been reported in the Polish SAFT within 3 months, has now officially been removed (as from September 7, 2021).

This change follows the European Court Case on this matter (C-895/19). In addition from the same date, Polish taxpayers can apply the postponed import Vat accounting via correction of the VAT return if the taxpayer did not settle the correct VAT amount in the original/initial return.

We also like to point out that the VAT split payment has been extended to parts and accessories for computers and other automatic data processing machines (item 60 of Annex 15 to Polish VAT Act), this mandatory split payment will apply as from October 1st, 2021.

29 Sep 2021 at 9:46 am
1 min
Published by:
Daniƫlle van der Meulen-Idema
Sr. VAT Specialist
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