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Article 103(4) will be repealed, removing the 14‑day VAT payment obligation for intra‑Community acquisitions of means of transport.
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Crowe Poland · 11 days ago
On 11 February 2026, the EU General Court ruled that Polish VAT deduction rules are inconsistent with EU law, allowing businesses to deduct VAT in the month the transaction occurred if the invoice is received before the filing deadline. The decision invalidates the practice of postponing deductions to the next settlement period and is binding on Polish tax authorities, potentially improving liquidity for taxpayers. The ruling may prompt amendments to national regulations.
E-Invoice · 12 days ago
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Prawo · 14 days ago
In Poland, when a business vehicle is transferred from commercial use to private ownership, the transfer is treated as a taxable supply and VAT must be charged. The rule applies regardless of whether the original purchase allowed a 100% or 50% VAT deduction, as confirmed by a 2025 tax authority interpretation.
TaxFoundation · 15 days ago
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Bloomberg Tax · 20 days ago
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Bloomberg Tax · 21 days ago
The European General Court issued a preliminary ruling on 11 February 2026 (Case No. T‑689/24) confirming that Polish input VAT can be deducted upon receipt of the invoice, not at the time of purchase. The decision, which cites EU Directive 2006/112/EC, applies to a Polish gas and electricity clearinghouse and clarifies the timing of the deduction right for Polish VAT authorities.