Poland: Tax consultations regarding introduction of concept of VAT warehouses
Introduction of the concept of VAT warehouses into the Polish legal framework
Introduction of the concept of VAT warehouses into the Polish legal framework
Tax consultations regarding introduction of the concept of value added tax (VAT) warehouses into the Polish legal framework have begun.
The consultation process is open to all interested entities, and comments, opinions and remarks, supported by detailed explanations, can be submitted by 3 April 2023.
KPMG observation
The newly introduced procedure for warehouses other than customs warehouses (commonly referred to as VAT warehouses) can be an important investment incentive for businesses. This is because VAT warehouses can be used to simplify VAT settlement and collection processes, especially for entities involved in international trade in goods.
Read a March 2023 report prepared by the KPMG member firm in Poland
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