Poland's Ministry of Finance has opened a consultation on draft explanations for a VAT exemption covering defense-related supplies financed by the EU SAFE instrument amid the Russia‑Ukraine conflict. The exemption permits suppliers to deduct VAT paid at the preceding stage, requires a VAT exemption certificate stamped by the competent authority of the purchasing entity’s EU country, and applies to the final transaction in the supply chain as well as to supplies and intra‑Community acquisitions.
The consultation was opened on 10 February 2026.
It allows suppliers to deduct the VAT paid at the preceding stage.
Suppliers must obtain a VAT exemption certificate stamped by the competent authority of the purchasing entity’s EU country.
It applies to the last transaction in the chain between the purchasing entity and the supplier, as well as to supplies and intra‑Community acquisitions.
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