Polish VAT reform introduces changes in penalties, liability and more
The Polish VAT Act has been recently amended to include the following changes:
- Increase of penalties for lack of compliance with the Polish VAT formalities
- Joint and several liability of supplier and customer on supplies above 100,000 PLN.
- Additional reporting obligations on tax strategies kept by Polish registered businesses.
- The changes on the tax office allocation that were announced last year and expected to apply on 1 January 2016 have now been postponed to 1 July 2016.
- By Marosa EU VAT
- Published 26/02/2016 9:38