Crowe Poland outlines draft amendments to Poland's VAT regime scheduled to take effect July 2026. Key changes include a VAT warehouse system, removal of duplicate inventory reporting, elimination of reporting for tax‑exempt purchases, and repeal of the 14‑day VAT payment rule for intra‑Community transport acquisitions. The amendments aim to simplify compliance and reduce VAT evasion risk.
The amendments are scheduled to take effect in July 2026.
The introduction of a VAT warehouse system, with new rules in Article 138x, will simplify tax settlement and collection for entities engaged in international trade.
The requirement to submit separate physical inventory information will be eliminated; the data will be provided via the Standard Audit File (JPK_VAT) only.
Article 103(4) will be repealed, removing the 14‑day VAT payment obligation for intra‑Community acquisitions of means of transport.
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