Poland amends VAT act

Polish Legislator Published Draft Amendments to the VAT Act

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On May 16, 2019, the Polish legislator published draft amendments to the VAT act, aimed at introducing a mandatory split payment mechanism for selected goods and services in Poland.

The obligatory split payment applies only to transactions made between taxpayers (B2B), which are subject to VAT in Poland and of value exceeding 15,000. There will be new invoice layout requirements introduced to mark an invoice as subject to the split payment method.

In general, the split payment mechanism will be obligatory for the following groups of goods and services:

  • Steel products, precious metals and non-ferrous metals
  • Waste, scrap and recyclable materials
  • Electronics, specifically processors, smartphones, phones, tablets, net-books, laptops, game consoles, inks, toners and hard drives
  • Fuels for cars, fuel and lubricating oils
  • Greenhouse gas emission rights
  • Building and construction services
  • Coal
  • Sales of car and motorcycle parts

Tungsten is currently assessing the impact of the Polish split payment requirements on the Network

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