Close
An analysis by CRIDO, Taxand Poland
Poland’s Ministry of Finance has proposed wide-ranging VAT amendments scheduled to take effect from July 2026, aiming to close system gaps, modernise procedures and reflect current market realities.
Key measures include expanded joint liability for buyers in high-risk sectors, five-year retrospective VAT-register verification, a new VAT warehouse allowing 0% VAT storage, clarified deposit-system settlement rules, and mandatory disposal of unused cash registers. Additional simplifications remove certain reporting obligations, streamline TAX-FREE and reverse-charge processes, and refine bad-debt and pro-rata rules. Businesses are encouraged to prepare early to manage new compliance obligations and mitigate risk.
Aleksandra Plichta and Klaudia Pociecha from our Polish member firm CRIDO have published a more detailed analysis of the proposed reforms here.
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.