Tax advisor and expert in tax proceedings and disputes with tax authorities. Author of numerous articles in professional journals.
Tax Alert 6/2026: President signs VAT amendment act
On Friday, 25 September 2026, the President signed an amendment to the VAT Act, namely the Act of 4 September 2026 amending the Act on Value Added Tax and the Act on the Principles of Registration and Identification of Taxpayers and Tax Remitters. The changes concern, among other things, transaction recording, taxpayer registration and the joint and several liability of purchasers.
Szymon Raut
An expert in VAT and the implementation of the National e-Invoice System. He advises clients in the financial, electronics, manufacturing, retail, and nonprofit sectors.
The amendment introduces, in particular, the following changes:
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Potential extension of the split payment mechanism (SPM) to new categories of services listed in the newly added Annex 16 to the VAT Act. These include, among others, consulting, management, accounting and bookkeeping, software development, employment-related and administrative services. Paying for these services using the SPM will protect the purchaser against liability for VAT that the supplier fails to remit on those services.
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A new classification system for goods subject to mandatory split payment – goods listed in Annex 15 to the VAT Act will be identified according to the Combined Nomenclature (CN), rather than the Polish Classification of Goods and Services (PKWiU), as is currently the case.
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Financial penalties for failure to submit an application to deregister a fiscal cash register on time – the amendment allows tax authorities to impose a PLN 300 penalty for each failure to submit the application to deregister a cash register within the prescribed deadline. The deadline remains unchanged: the application must be submitted within five days of the preparation of the report documenting the reading of the cash register’s memory.
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A new VAT warehouse procedure allowing the application of the 0% VAT rate – the amendment introduces the possibility of establishing so-called VAT warehouses in Poland. Supplies of goods, intra-Community acquisitions of goods and certain services related to those goods may qualify for the 0% VAT rate within these warehouses. The procedure will apply exclusively to selected categories of goods listed in the new Annex 17 to the VAT Act, including food products, seeds, chemicals, precious metals, tractors and certain vehicles.
Most of the changes will enter into force on 1 January 2027. However, the amendment also contains transitional provisions that should be taken into account when preparing for the new rules.
Should you require support with these or any other VAT-related matters, please do not hesitate to contact our team.
