Poland: Draft VAT changes aimed at addressing “abuses” | KPMG | GLOBAL

Poland: Draft VAT changes aimed at addressing “abuses”

Poland: Draft VAT changes aimed at addressing “abuses”

A draft amendment to Poland’s value added tax (VAT), as published, aims to limit certain VAT “abuses.”


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Among the measures in the draft are provisions to:

  • Repeal a requirement for quarterly VAT settlement 
  • Extend the scope of joint and several liability of the purchaser for the tax obligations of the seller
  • Modify the protection provided by VAT binding rulings 


Read an April 2016 report [PDF 369 KB] prepared by the KPMG member firm in Poland: Draft amendment to the VAT act aimed at limiting the scope of VAT abuse

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