Poland: Draft VAT legislative amendments | KPMG | GLOBAL

Poland: Draft VAT legislative amendments

Poland: Draft VAT legislative amendments

A draft of new value added tax (VAT) legislation would provide for a number of amendments to the existing VAT law including:


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  • A “split payment” procedure
  • Joint and several liability for the customer or person in Poland for whom the supplier provides the goods or services (i.e., for the portion of the supplier’s VAT liability related to the taxable activities)
  • Imposition of VAT on the receipt of a “tax benefit” and a requirement to inform the tax authority of business operations that lead to a tax benefit
  • Taxation on the private use of company cars when there has been a deduction 50% of input VAT
  • Measures to simplify the exemption related to the construction and supply of buildings
  • Changes to the procedures for claiming deductions and for claiming refunds of VAT
  • Changes to the rules for prorated deductions
  • New deadlines for issuing invoices


Read a November 2015 report [PDF 356 KB] prepared by the KPMG member firm in Poland: Draft of the new VAT Act

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