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Poland: VAT measures in draft legislative amendment

Poland: VAT measures in draft legislative amendment

The Ministry of Finance on 23 September 2016 published a draft legislative amendment that would revise various laws in Poland including the value added tax (VAT) law. If enacted, the provisions would be effective 1 January 2017.


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Among the provisions are measures concerning sanctions or penalties for underreporting or underestimated VAT on the VAT return. The penalties could range from 30% of the underreported amount of VAT up to 100% of the VAT on “blank invoices” issued.  Other measures included in the draft legislation concern:

  • An extension of the scope of the reverse charge
  • A “registration deposit” for some entities on beginning their business activity, registration for VAT purposes 
  • Extension of the VAT refund period to allow for verification of the claimed refund and verification of the contracting party
  • Allowing tax authorities to refuse a VAT registration
  • Changes regarding the 25-day period for VAT refunds 
  • Repeal of the VAT exemption for ancillary services (other than financial services)


Read an October 2016 report [PDF 333 KB] prepared by the KPMG member firm in Poland

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